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)
Opening the passage...
“Read in the name of your Lord who created.” 96:1
“My Lord, increase me in knowledge.” 20:114
“So remember Me; I will remember you.” 2:152
“Indeed, with hardship comes ease.” 94:6