Al-Matalib al-'Aliyah 893 — Comprehensive reports on the limits

Ikrimah bin Khalid narrates from a man, who narrates from the zakah collector (agent) of Sayyiduna Abu Bakr al-Siddiq (may Allah be pleased with him) whom he had sent to Yemen, that he took one goat as zakah for every ten cows. The narrator also stated that the Caliph Umar bin Abd al-Aziz (may Allah have mercy on him) issued the order that for every thirty cows a one-year-old male or female calf, and for every forty cows a two-year-old cow (musinnah), should be taken as zakah.