Musannaf Ibn Abi Shaybah 10187 — Zakah on cattle: what it is

It is narrated from Ibrahim and Abu Wa'il that when the Prophet (peace and blessings be upon him) sent Sayyiduna Mu'adh (may Allah be pleased with him) to Yemen, he commanded him to collect as zakah one tabi' or tabi'ah on thirty cows and one musinnah on forty, and to take one dinar from every adult, or instead of the dinar to collect something else whose value equals Ma'afiri cloth. (Ma'afir is the name of a place in Yemen; the cloth is attributed to it.)