Musannaf Ibn Abi Shaybah 10201 — Zakah on cattle: what it is

Sulayman bin Musa said: When cows reach thirty, the zakah on them is one tabi' (a yearling calf), a jadh' or a jadh'ah (male or female), until they reach forty; when they reach forty, the zakah on them is a musinnah (a cow in its third year).