Tawoos says: It was presented to Sayyiduna Mu’adh bin Jabal (may Allah be pleased with him) the waqs (excess) of cows and honey for zakat, but he said: The Noble Prophet (peace and blessings be upon him) did not give me any command regarding this. Sufyan says: (The amount of cows that is) less than thirty is waqs (excess).
Hadith Referenceالفتح الربانی / كتاب الزكاة / 3388
Hadith Gradingمحدثین:ضعیف
Hadith Takhrij«منقطع، طاووس لم يدرك معاذا أخرجه الشافعي في مسنده : 1/ 237، والدارقطني: 2/ 99، والبيھقي: 4/ 98، (انظر مسند أحمد ترقيم الرسالة: 22019 ترقیم بيت الأفكار الدولية: 22369»
Brief Explanation
Benefits: Since the minimum number of cows required for zakat is thirty (30), if a person possesses sixty-nine (69) cows, then zakat will be taken only for forty (40) animals, and there will be no zakat on the remaining twenty-nine (29), because they are less than thirty (30). This number is called waqs (وقص). The details regarding the zakat of honey will be mentioned later.