Chapter 90: Tricks
Narrated Ibn Abbas: Sa' d bin 'Ubada Al-Ansari sought the verdict of Allah' s Messenger (ﷺ)
regarding a vow made by his mother who had died before fulfilling it.
Allah' s Messenger (ﷺ) said, "Fulfill it on her behalf." Some people said,
"If the number of camels reaches twenty, then their owner has to pay
four sheep as Zakat; and if their owner gives them as a gift or sells
them in order to escape the payment of Zakat cunningly before the
completion of a year, then he is not to pay anything, and if he
slaughters them and then dies, then no Zakat is to be taken from his
property."
Sahih al-Bukhari 6959