Those who said there is zakah on fewer than thirty cattle

Shahr bin Hawshab said: On ten cows the zakah is one sheep, on twenty two sheep, and on thirty one tabi'ah (a calf that is one year old).

Ikrimah bin Khalid said: I was appointed over the zakah of (the tribe of) Akk, and I met elders who used to collect the zakah on cattle in the time of the Prophet (peace and blessings be upon him). They all differed with me (each one said something different from the other). Some of them said: Collect it like (the zakah of) camels. Some said: On thirty cows collect one tabi'. And some said: On forty cows collect one musinnah (a young cow that is three years old).