Volume Two: 2:535: Anas: Abu Bakr wrote to me what Allah had ordered His Apostle (about Zakat) ...
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).
