Hazrat Ikrimah bin Khalid says that I was assigned the duty of collecting Zakat. I met those elders who used to pay Zakat during the time of the Holy Prophet (peace be upon him). These gentlemen differed; some said to collect it like the Zakat of camels, and some said to collect one tabi’ for every thirty cows, and some said to collect one musinnah for every forty cows.

Hazrat Sha'bi says that for thirty cows, (the due) is a tabi' or tabi'ah, a jadh' or jadh'ah, and for forty, it is a musinnah.

Hazrat Mak’hool says that when they become thirty, then upon it is one tabi’ or tabi’ah, and when they become forty, then upon it is one musinnah.

Hazrat Tawus narrates from his father that for thirty cows there is one tabi’, jaz’ or jaz’ah, and for forty cows there is one baqarah.

Hazrat Salih bin Dinar narrates that Hazrat Umar bin Abdul Aziz wrote to Hazrat Usman bin Muhammad bin Abi Suwaid that for thirty cows, take one tabi’, and for forty cows, collect one baqarah, and do not collect more than this.

Hazrat Shu’bah says that I asked Hazrat Hakim and Hazrat Hammad (about the zakat of cows), so they said: For thirty, there is one jadh’ or jadh’ah, and for forty, there is a musinnah.

Hazrat Ibn Jurayj says: Hazrat Amr informed me that Hazrat Uthman bin Zubair bin Abu Awf and others used to collect one cow (as zakat) on fifty cows.

Hazrat Sulaiman bin Musa says: When there are thirty cows, the zakat due on them is one tabi’, a jadh’ or jadh’ah, until they become forty. When there are forty cows, the zakat due on them is a musinnah.

Hazrat Muhammad bin Yahya bin Haban narrates that Naeem bin Salamah informed me. He had the seal of Hazrat Umar bin Abdul Aziz with him. Hazrat Umar bin Abdul Aziz requested a scroll, and people assumed that this was the same scroll which Hazrat Muhammad (peace be upon him) had written for Hazrat Mu'adh. Hazrat Naeem states that the scroll was read out before you, and I was also present at that time. It was written in it: For thirty cows, one tabi’ jadh’ or jadh’ah is due, and for forty cows, one musinnah is due. Naeem says that I asked, "Tabi’ al-jadh’?" Hazrat Umar replied, "Tabi’ jadh’."

Hazrat Mak'hool says that there is no Zakat on less than thirty cows.