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Hadith 2:535

Narrated Anas:

Abu Bakr wrote to me what Allah had ordered His Apostle (about Zakat) which goes: Neither an old nor a defected animal, nor a male-goat may be taken as Zakat except if the Zakat collector wishes (to take it).

Next: 2:536: Abu Huraira: Abu Bakr said, By Allah! If they (pay me the Zakat and) with-hold ...