Musannaf Ibn Abi Shaybah

It is narrated from Hazrat Abdullah that the Noble Prophet (peace and blessings be upon him) said: When there are thirty cows, the zakat due on them is one tabi’ (a one-year-old male) or tabi’ah (a one-year-old female), and for forty cows, it is one musinnah (a calf that has completed two years).

It is narrated from Hazrat Masruq that when the Holy Prophet (peace and blessings be upon him) sent Hazrat Mu'adh to Yemen, he instructed him to collect as zakat one tabi' or tabi'ah for every thirty cows, and one musinnah for every forty, and to take one dinar from every adult person, or in place of a dinar, to accept something else of equivalent value, such as cloth from Ma'afir. (Ma'afir is the name of a place in Yemen, and the cloth is attributed to it.)

It is narrated from Hazrat Sha'bi that the Holy Prophet (peace and blessings be upon him) wrote to Yemen: "For every thirty cows, collect a tabi' or tabi'ah, and for every forty, collect a musinnah."

It is narrated from Ibrahim and Abu Wa'il that when the Prophet Muhammad (peace be upon him) sent Mu'adh to Yemen, he instructed him to collect as zakat one tabi' or tabi'ah for every thirty cows, and one musinnah for every forty, and to take one dinar from every adult person, or in place of a dinar, to take something else of equivalent value, such as cloth from Ma'afir. (Ma'afir is the name of a place in Yemen, and the cloth is attributed to it.)

Hazrat Ali (may Allah be pleased with him) said that when there are thirty cows, one tabi’ or tabi’ah, which is one year old, will be given, and when there are forty, a musinnah, which is two years old or older, will be given (one whose two upper or lower teeth have appeared).

Hazrat Nafi' states that it has reached me that Hazrat Mu'adh said: For thirty cows, one tabi' is due, and for forty, one baqarah.

Ibrahim says that for thirty cows, one tabi’ or tabi’ah (a calf that is two years old, male or female), and for forty, one musinnah (a cow that is three years old) will be given as zakat.

Hazrat Shahr narrates that when grazing cows reach thirty, a tabi’ or tabi’ah will be due, and when they reach forty, a musinnah will be due.

Hazrat Sha’bi says that for thirty cows there is one tabi’ or tabi’ah, and for forty there is one musinnah.

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.

Hazrat Sha'bi says that for thirty cows, (the due) is a tabi' or tabi'ah, a jadh' or jadh'ah, and for forty, it is a musinnah.

Hazrat Mak’hool says that when they become thirty, then upon it is one tabi’ or tabi’ah, and when they become forty, then upon it is one musinnah.

Hazrat Tawus narrates from his father that for thirty cows there is one tabi’, jaz’ or jaz’ah, and for forty cows there is one baqarah.

Hazrat Salih bin Dinar narrates that Hazrat Umar bin Abdul Aziz wrote to Hazrat Usman bin Muhammad bin Abi Suwaid that for thirty cows, take one tabi’, and for forty cows, collect one baqarah, and do not collect more than this.

Hazrat Shu’bah says that I asked Hazrat Hakim and Hazrat Hammad (about the zakat of cows), so they said: For thirty, there is one jadh’ or jadh’ah, and for forty, there is a musinnah.

Hazrat Ibn Jurayj says: Hazrat Amr informed me that Hazrat Uthman bin Zubair bin Abu Awf and others used to collect one cow (as zakat) on fifty cows.

Hazrat Sulaiman bin Musa says: When there are thirty cows, the zakat due on them is one tabi’, a jadh’ or jadh’ah, until they become forty. When there are forty cows, the zakat due on them is a musinnah.

Hazrat Muhammad bin Yahya bin Haban narrates that Naeem bin Salamah informed me. He had the seal of Hazrat Umar bin Abdul Aziz with him. Hazrat Umar bin Abdul Aziz requested a scroll, and people assumed that this was the same scroll which Hazrat Muhammad (peace be upon him) had written for Hazrat Mu'adh. Hazrat Naeem states that the scroll was read out before you, and I was also present at that time. It was written in it: For thirty cows, one tabi’ jadh’ or jadh’ah is due, and for forty cows, one musinnah is due. Naeem says that I asked, "Tabi’ al-jadh’?" Hazrat Umar replied, "Tabi’ jadh’."