Sunan Ibn Majah, Chapter: The Chapters Regarding Zakat

from Salim bin Abdullah, from his father, from the Messenger of Allah (saw): Salim said: "My father read to me a letter that the Messenger of Allah (saw) had written about Sadaqat before Allah caused him to pass away. I read in it: 'For forty sheep, one sheep, up to one hundred and twenty. If there is more than that - even one - then two sheep, up to two hundred, If there is one more than that - even one = then three sheep, up to three hundred. If there are many sheep, then for each hundred, one sheep.' And I read in it: 'Separate flocks should not be combined, and a combined flock should not be separated.' And I read in it: 'And a male goat should not be taken for Sadaqah, nor a decrepit nor defective animal.' " Hasan