Hadith 673B5

قَالَ مَالِك : وَكَذَلِكَ الْبَقَرُ وَالْجَوَامِيسُ تُجْمَعُ فِي الصَّدَقَةِ عَلَى رَبِّهَا ، وَقَالَ : إِنَّمَا هِيَ بَقَرٌ كُلُّهَا فَإِنْ كَانَتِ الْبَقَرُ هِيَ أَكْثَرَ مِنَ الْجَوَامِيسِ وَلَا تَجِبُ عَلَى رَبِّهَا إِلَّا بَقَرَةٌ وَاحِدَةٌ فَلْيَأْخُذْ مِنَ الْبَقَرِ صَدَقَتَهُمَا ، وَإِنْ كَانَتِ الْجَوَامِيسُ أَكْثَرَ فَلْيَأْخُذْ مِنْهَا فَإِنِ اسْتَوَتْ فَلْيَأْخُذْ مِنْ أَيَّتِهِمَا شَاءَ ، فَإِذَا وَجَبَتْ فِي ذَلِكَ الصَّدَقَةُ صُدِّقَ الصِّنْفَانِ جَمِيعًا
Imam Malik, may Allah have mercy on him, said: In the same way, cows and buffaloes are both of the same kind; their zakat should be taken together. However, if there are more cows and fewer buffaloes, and one head is obligatory on the owner, then a cow should be taken. If there are more buffaloes, then a buffalo should be taken. If both are equal, then there is a choice to take from whichever one wishes. And if both cows and buffaloes are each in the amount of nisab, then zakat should be taken from both.
Hadith Reference موطا امام مالك رواية يحييٰ / كتاب الزكاة / 673B5
Hadith Takhrij «شركة الحروف نمبر:، فواد عبدالباقي نمبر: 17 - كِتَابُ الزَّكَاةِ-ح: 24»