Mishkat al-Masabih 6 Zakat كتاب الزكاة 126

وَعَنْ أَبِي هُرَيْرَةَ رَضِيَ اللَّهُ عَنْهُ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «نِعْمَ الصَّدَقَةُ اللِّقْحَةُ الصَّفِيُّ مِنْحَةً وَالشَّاةُ الصَّفِيُّ مِنْحَةً تَغْدُو بِإِنَاءٍ وَتَرُوحُ بِآخَرَ»

Abu Huraira reported God’s messenger as saying, “A milch-camel with abundant milk given as a loan and a ewe with abundant milk given as a loan, which produces a vessel of milk in the morning and another in the evening, is good sadaqa .” (Bukhari and Muslim.)