Obligatory Charity Tax (Zakat)

Bukhari :: Book 2 :: Volume 24 :: Hadith 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).