Saalim ibn Abdullah reported from his father that Allah’s Messenger (SAW) compiled the Book of Sadaqah. It had not been sent to the collectors before he died. He had placed it near his sword. When he took over Abu Bakr complied with it in his actions till he died, and then (RA) till he died. It was recorded in it that a sheep is given for every five camels, two against ten camels, three against fifteen camels, and four against twenty camels. Then, between twenety-five and thirty-five camels, a she-camel of one year age is given, above that till forty-five camels, a two-years old she-camel is given; above that up to sixty camels, a three-year old she-camel is given; then up to seventy-five camels, a four-year old she-camel is given. If their number exceeds that then up to ninety camels, two two-year old she-camels are given. More than that up to a hundred and twenty, two three-year old she camels are given. Above a hundred and twenty, a three-year old she-camel is given against every fifty camels and against every forty camels, one two-year old she-camel is paid in zakah.
Concerning sheep, one sheep is given against forty sheep till their number is a hundred and twenty. Then, over that till two hundred sheep, two sheep are given. When that is exceeded up to three hundred sheep, three sheep are paid. Therefter, against every hundred sheep, one sheep is given (in zakah). Then, nothing is paid till the number reaches one hundred.
And, sheep or camels of different people are not put together. Also, a single flock is not to be separ[ed to evade (payment of) zakah. And if there are two partners then they must divide (their liabilities) in equal share (among themselves).
And, zakah is not to be accepted if an old and a defective animal is offered.
Luhri said When the collector comes, he must divide the flock into three kinds the best, the average and the poor category. The collector must collect from the average category.
And, Zuhri did not say anything about cows.
[Abu Dawud I68, B1451,Ibn e Majah 1798]