Mu'jam Kabir Tabarani 17385 — from Sayyiduna Mu'adh bin Jabal; he

Ali bin al-Hakam (may Allah have mercy on him) narrates from Sayyiduna Mu'adh bin Jabal (may Allah be pleased with him); he said: The Messenger of Allah (peace and blessings be upon him) sent me to collect zakah from the people of Yemen, "and he ordered me to take from cattle: from every thirty, one tabi' (a one-year-old calf); from every forty, one musinnah (a two-year-old); from sixty, two tabi's; from seventy, one musinnah and one tabi'; from eighty, two musinnahs; from ninety, three tabi's; from one hundred, one musinnah and two tabi's; and from one hundred and twenty, three musinnahs or four tabi's. And he ordered me not to take anything for less than that until (the number) reaches (that of) a musinnah and a jadh'ah." And he said: "There is no obligation on the awqas (small numbers)." And awqas refers to the small (numbers of cattle).