Musannaf Ibn Abi Shaybah 10194 — Zakah on cattle: what it is

Ikrimah bin Khalid said: I was entrusted with collecting the zakah of (the tribe of) Akk. I met elders who used to give zakah in the time of the Prophet (peace and blessings be upon him). They differed with me: some said, collect it like the zakah of camels; and some said, collect one tabi' or tabi'ah, that is a jadha' or jadha'ah, on thirty cows, and one musinnah on forty cows.