Musannaf Ibn Abi Shaybah

Hazrat Ikrimah bin Khalid says that I was assigned the duty of collecting Zakat. I met those elders who used to pay Zakat during the time of the Holy Prophet (peace be upon him). These gentlemen differed; some said to collect it like the Zakat of camels, and some said to collect one tabi’ for every thirty cows, and some said to collect one musinnah for every forty cows.