Volume 2, Book 24, Number 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).
Volume 2 – 335 / 1700
SAHIH BUKHARI VOLUME 2 > BOOK 24: OBLIGATORY CHARITY TAX (ZAKAT)