1. The Holy Prophet (SAWS) has dictated detailed documents containing rules of Shari’ah about the levy of Zakah, and specifying the quantum and the rate of Zakah in respect of different zakatable assets. This document was named “Kitab al Sadaqah” (The Book of Sadaqah). Abdullah ibn ‘Umar says:
“The Holy Prophet (SAWS) dictated the Book of Sadaqah and was yet to send it to his governors when he passed away. He had attached it to his sword. When he passed away, Abu-Bakr acted according to it till he passed away, then Umar acted according to it till he passed away. It was mentioned in his book that one goat
is leviable on five camels” (Tirmidhi).
The text of this document is available in several books of Ahadith like the Sunan of Abu Dawood. Imam Zuhri, the renowned scholar of hadith used to teach this document to his pupils. He used to say:
“This is the text of the document dictated by the Holy Prophet (SAWS) about the rules of Sadaqah (Zakah). Its original manuscript is with the children of Sayyiduna Umar. Salim, the grandson of Umar had taught it to me. I had learnt it by heart. Umar Ibn ‘Abd-ul-’Aziz had procured a copy of this text from Salim and ‘Abdullah, the grandsons of Umar. I have the same copy with me (Sunan Abu Dawood).