Sayyiduna Mu’adh bin Jabal (may Allah be pleased with him) says: The Messenger of Allah (peace and blessings be upon him) sent me to collect zakat from the people of Yemen and instructed me to collect a one-year-old calf, male or female, for every (30) cows, and a two-year-old for every (40). Those people suggested to me that I should collect zakat according to every forty, Harun (the narrator) says: that is, between forty and fifty, between sixty and seventy, and between eighty and ninety. But I refused to accept their suggestion and said that I would not make any decision on my own until I asked the Messenger of Allah (peace and blessings be upon him). So I came and told the whole matter to the Noble Prophet (peace and blessings be upon him), and he said: For every (30), a one-year-old; for every (40), a two-year-old; for every (60), two one-year-olds; for every (70), one two-year-old and one-year-old; for every (80), two-year-olds; for every (90), three one-year-olds; for every (100), one two-year-old and two one-year-olds; for (110), two-year-olds and one-year-old; and for (120), three two-year-olds or four one-year-olds should be collected. Sayyiduna Mu’adh (may Allah be pleased with him) says: The Messenger of Allah (peace and blessings be upon him) also instructed me not to collect zakat on the amounts between these two thresholds. Harun says: This means that I should collect the animal due for the specified amount, whether one-year-old or two-year-old, and for the intermediate amount, which is called Waqas in Arabic, zakat is not obligatory.