Al-Kāfi

Hadith 2043
zakat
3ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنْ عُثْمَانَ بْنِ عِيسَى عَنْ سَمَاعَةَ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) قَالَ لاَ تُؤْخَذُ أَكُولَةٌ وَالأكُولَةُ الْكَبِيرَةُ مِنَ الشَّاةِ تَكُونُ فِي الْغَنَمِ وَلاَ وَالِدُهُ وَلاَ الْكَبْشُ الْفَحْلُ.
3. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from Muhammad ibn ‘Uthman ibn ’Isa from Sama‘ah who has said the following: “Abu ‘Abd Allah (a.s.), has said, ’Akulah is not accepted. It is the great ewe among sheep, or the one that gives birth to it, as well as its breeder.’”
Source: Shaykh Muḥammad b. Yaʿqūb al-Kulaynī