It is narrated from Hazrat Mu'adh (may Allah be pleased with him) that the Noble Prophet (peace and blessings be upon him) sent me to Yemen to collect Zakat and instructed me to collect a one-year-old cow for every thirty cows and a two-year-old cow for every forty cows. The people offered me Zakat for the numbers between forty and fifty, sixty and seventy, eighty and ninety, but I refused and said that I would first ask the Noble Prophet (peace and blessings be upon him). So I presented myself before the Noble Prophet (peace and blessings be upon him) and related this incident. The Noble Prophet (peace and blessings be upon him) instructed me to collect a one-year-old cow for every thirty cows, a two-year-old cow for every forty cows, two one-year-old cows for sixty, one two-year-old and one-year-old cow for seventy, two-year-old cows for eighty, three one-year-old cows for ninety, one two-year-old and two one-year-old cows for one hundred, two-year-old and one-year-old cow for one hundred and ten, three two-year-old cows or four one-year-old cows for one hundred and twenty, and also instructed that Zakat should not be collected for numbers in between until the animal is a year old or six months old, and explained that ("kasr" or) Zakat is not obligatory for less than thirty.