Sayyiduna Mu'adh (may Allah be pleased with him) said: When the Messenger of Allah (peace and blessings be upon him) sent me to Yemen, he instructed me to take as zakat a two-year-old heifer or bull from every forty cows (oxen), and a one-year-old male or female from every thirty cows.

Sayyiduna Mu'adh (may Allah be pleased with him) said that the Messenger of Allah (peace and blessings be upon him) sent me to Yemen and commanded me to take, from every thirty cows, a one-year-old calf as annual (zakat), and from every forty cows, a two-year-old bull or cow (as zakat).

Ahmad bin Yunus narrated from Abu Bakr bin Ayyash in the same manner.