Sahih al-Bukhari 1455
صحيح البخاري#1455SahihNarrated 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)
Scholarly Authentication
We show the most cautious grade (weakest-wins) as the overall label. Individual scholars graded it as follows:
Every narration in Sahih al-Bukhari is accepted as Sahih (authentic) by the established status of the book.
In-book reference: 24:58