Language:
كتاب الشركة
47  
Partnership
(2)
Chapter: Partners possessing joint property have to pay its Zakat equally
(2)
باب مَا كَانَ مِنْ خَلِيطَيْنِ فَإِنَّهُمَا يَتَرَاجَعَانِ بَيْنَهُمَا بِالسَّوِيَّةِ فِي الصَّدَقَةِ
Sahih al-Bukhari 2487

Narrated Anas:

that Abu Bakr As-Siddiq wrote to him the law of Zakat which was made obligatory by Allah's Apostle. He wrote: 'Partners possessing joint property (sheep) have to pay its Zakat equally.

حَدَّثَنَا مُحَمَّدُ بْنُ عَبْدِ اللَّهِ بْنِ الْمُثَنَّى، قَالَ حَدَّثَنِي أَبِي قَالَ، حَدَّثَنِي ثُمَامَةُ بْنُ عَبْدِ اللَّهِ بْنِ أَنَسٍ، أَنَّ أَنَسًا، حَدَّثَهُ أَنَّ أَبَا بَكْرٍ ـ رضى الله عنه ـ كَتَبَ لَهُ فَرِيضَةَ الصَّدَقَةِ الَّتِي فَرَضَ رَسُولُ اللَّهِ صلى الله عليه وسلم قَالَ ‏ "‏ وَمَا كَانَ مِنْ خَلِيطَيْنِ فَإِنَّهُمَا يَتَرَاجَعَانِ بَيْنَهُمَا بِالسَّوِيَّةِ ‏"‏‏.‏
Reference : Sahih al-Bukhari 2487
In-book reference : Book 47, Hadith 5
USC-MSA web (English) reference : Vol. 3, Book 44, Hadith 667
  (deprecated numbering scheme)