Ibn Shihab (Al Zuhri) said This is the copy of the letter of the Messenger of Allah ﷺ, which he had written about sadaqah (zakat). This was in the custody of the descendants of Umar bin Al Khattab. Ibn Shihab said Salim bin Abdallah bin Umar read it to me and I memorized it properly. Umar bin Abdul Aziz got it copied from Abdallah, Abdallah bin Umar and Salim bin Abdallah bin Umar. He (Ibn Shihab) then narrated the tradition like the former (i. e., up to one hundred and twenty camels). He further said if they (the camels) reach one hundred and twenty one to one hundred and twenty nine, three she camels in their third year are to be given. When they reach one hundred and thirty to one hundred and thirty nine, two she camels in their third year and one she Camel in her fourth year are to be given. When they reach one hundred and forty to one hundred and forty nine, two she camels in their fourth year and one she Camel in her third year are to be given. When they reach one hundred and fifty to one hundred and fifty nine, three she camels in their fourth year are to be given. When they reach one hundred and sixty to one hundred and sixty nine four she camels in their fourth year are to be given. When they reach one hundred and seventy to one hundred and seventy nine, three she camels in their third year and one she Camel in her fourth year are to be given. When they reach one hundred and eighty to one hundred and eighty nine, two she camels in their fourth year and two she Camel in their third year are to be given. When they reach one hundred and ninety to one hundred and ninety nine, three she camels in their fourth year and one she Camel in her third year are to be given. When they reach two hundred, four she camels in their fourth year or five she Camels in their third year, camels of whichever age are available, are to be accepted. For the pasturing goats, he narrated the tradition similar to that transmitted by Sufyan bin Husain. This version adds “An old goat, one with defect in the eye or a male goat is not to be accepted in sadaqah (zakat) unless the collector wishes. ”