Musannaf Ibn Abi Shaybah

Hazrat Shahr bin Hawshab says that for ten cows, one goat is due as Zakat, for twenty, two goats, and for thirty, one tabi’ah (a calf that is one year old).

Hazrat Ikrimah bin Khalid narrates that I met those elders who used to collect the zakat of cows during the time of the Holy Prophet (peace and blessings be upon him). All of them differed with me (each one said something different from the other). Some of them said: Collect it like the zakat of camels. And some said: Collect one tabi’ for every three cows. And some elders said: Collect one musinnah (a cow’s calf that is three years old) for every forty cows.