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كتاب الزكاة (The Book of Obligatory Charity)
No. 1373 - 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).




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