It is narrated from Hazrat Hakam that the Holy Prophet (peace and blessings be upon him) sent Hazrat Mu'adh to Yemen and instructed him to take (for the collection of Zakat) one male or female tabi'ah (a one-year-old calf) for every thirty cows, and one two-year-old calf for every forty cows. When people asked him about what should be taken between these two amounts, he refused to take anything until he asked the Holy Prophet (peace and blessings be upon him). The Holy Prophet (peace and blessings be upon him) said: Do not take anything (between the two prescribed amounts).