عَنْ مُعَاذِ بْنِ جَبَلٍ رَضِيَ اللَّهُ عَنْهُ قَالَ بَعَثَنِي رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ أُصَدِّقُ أَهْلَ الْيَمَنِ وَأَمَرَنِي أَنْ آخُذَ مِنَ الْبَقَرِ مِنْ كُلِّ ثَلَاثِينَ تَبِيعًا (قَالَ هَارُونَ: وَالتَّبِيعُ الْجَذَعُ أَوْ الْجَذَعَةُ) وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً، قَالَ: فَعَرَضُوا عَلَيَّ أَنْ آخُذَ مِنَ الأَرْبَعِينَ، قَالَ هَارُونَ: مَا بَيْنَ الأَرْبَعِينَ وَالْخَمْسِينَ وَمَا بَيْنَ السِّتِّينَ وَالسَّبْعِينَ وَمَا بَيْنَ الثَّمَانِينَ وَالتِّسْعِينَ، فَأَبَيْتُ ذَلِكَ، وَقُلْتُ لَهُمْ: حَتَّى أَسْأَلَ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ عَنْ ذَلِكَ فَقَدِمْتُ، فَأَخْبَرْتُ النَّبِيَّ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ فَأَمَرَنِي أَنْ آخُذَ مِنْ كُلِّ ثَلَاثِينَ تَبِيعًا، وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً وَمِنَ السِّتِّينَ تَبِيعَتَيْنِ، وَمِنَ السَّبْعِينَ مُسِنَّةً وَتَبِيعًا وَمِنَ الثَّمَانِينَ مُسِنَّتَيْنِ، وَمِنَ التِّسْعِينَ ثَلَاثَةَ أَتْبَاعٍ، وَمِنَ الْمِائَةِ مُسِنَّةً وَتَبِيعَتَيْنِ وَمِنَ الْعَشَرَةِ وَالْمِائَةِ مُسِنَّتَيْنِ وَتَبِيعًا، وَمِنَ الْعِشْرِينَ وَمِائَةٍ ثَلَاثَ مُسِنَّاتٍ أَوْ أَرْبَعَةَ أَتْبَاعٍ قَالَ وَأَمَرَنِي رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ أَنْ لَا آخُذَ فِيمَا بَيْنَ ذَلِكَ، وَقَالَ هَارُونَ فِيمَا بَيْنَ ذَلِكَ شَيْئًا إِلَّا أَنْ يَبْلُغَ مُسَنَّةً أَوْ جَذَعًا، وَزَعَمَ أَنَّ الْأَوْقَاصَ لَا فَرِيضَةَ فِيهَا
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.