Both of them are, in my view, authentic on the authority of Abu Ishaq, and it is possible that [the report] came from both of them.

4 - Chapter: What has been reported concerning the Zakat of camels and sheep

626 - Ziyad ibn Ayyub al-Baghdadi, Ibrahim ibn Abdullah al-Harawi, and Muhammad ibn Kamil al-Marwazi narrated to us—the meaning is one—they said: Abbad ibn al-Awwam narrated to us, from Sufyan ibn Husayn, from al-Zuhri, from Salim, from his father, that the Messenger of Allah, peace and blessings be upon him, wrote the document of charity [Zakat], but did not send it out to his governors until he was taken [in death]. He kept it attached to his sword. When he was taken, Abu Bakr acted upon it until he was taken, and Umar [acted upon it] until he was taken. In it was: "For five camels, one sheep; for ten, two sheep; for fifteen, three sheep; for twenty, four sheep; for twenty-five, a bint makhad [a one-year-old she-camel], up to thirty-five. If they increase, then a bint labun [a two-year-old she-camel] is due up to forty-five. If they increase, then a hiqqah [a three-year-old she-camel] is due up to sixty. If they increase, then a jadha'ah [a four-year-old she-camel] is due up to seventy-five. If they increase, then two bint labun are due up to ninety. If they increase, then two hiqqah are due up to one hundred and twenty. If they increase beyond one hundred and twenty, then for every fifty a hiqqah, and for every forty a bint labun.

And concerning sheep: for every forty sheep, one sheep, up to one hundred and twenty. If they increase, then two sheep up to two hundred. If they increase, then three sheep up to three hundred sheep. If they increase beyond three hundred sheep, then for every hundred sheep, one sheep."