It is narrated from Hazrat Abdullah that the Noble Prophet (peace and blessings be upon him) said: When there are thirty cows, the zakat due on them is one tabi’ (a one-year-old male) or tabi’ah (a one-year-old female), and for forty cows, it is one musinnah (a calf that has completed two years).

It is narrated from Hazrat Masruq that when the Holy Prophet (peace and blessings be upon him) sent Hazrat Mu'adh to Yemen, he instructed him to collect as zakat one tabi' or tabi'ah for every thirty cows, and one musinnah for every forty, and to take one dinar from every adult person, or in place of a dinar, to accept something else of equivalent value, such as cloth from Ma'afir. (Ma'afir is the name of a place in Yemen, and the cloth is attributed to it.)

It is narrated from Hazrat Sha'bi that the Holy Prophet (peace and blessings be upon him) wrote to Yemen: "For every thirty cows, collect a tabi' or tabi'ah, and for every forty, collect a musinnah."

It is narrated from Ibrahim and Abu Wa'il that when the Prophet Muhammad (peace be upon him) sent Mu'adh to Yemen, he instructed him to collect as zakat one tabi' or tabi'ah for every thirty cows, and one musinnah for every forty, and to take one dinar from every adult person, or in place of a dinar, to take something else of equivalent value, such as cloth from Ma'afir. (Ma'afir is the name of a place in Yemen, and the cloth is attributed to it.)

Hazrat Ali (may Allah be pleased with him) said that when there are thirty cows, one tabi’ or tabi’ah, which is one year old, will be given, and when there are forty, a musinnah, which is two years old or older, will be given (one whose two upper or lower teeth have appeared).

Hazrat Nafi' states that it has reached me that Hazrat Mu'adh said: For thirty cows, one tabi' is due, and for forty, one baqarah.

Ibrahim says that for thirty cows, one tabi’ or tabi’ah (a calf that is two years old, male or female), and for forty, one musinnah (a cow that is three years old) will be given as zakat.

Hazrat Shahr narrates that when grazing cows reach thirty, a tabi’ or tabi’ah will be due, and when they reach forty, a musinnah will be due.

Hazrat Sha’bi says that for thirty cows there is one tabi’ or tabi’ah, and for forty there is one musinnah.

10193 - From Isma'il (ibn) Abi Khalid, from al-Sha'bi, who said: For thirty cattle, a tabi‘ or tabi‘ah; and for forty, a musinnah.