Tirmidhi

Commentary:
Note:
(Based on corroborating evidence, this hadith is also sahih li ghayrihi (authentic due to supporting narrations); otherwise, Khasif has a weak memory, and Abu Ubaydah did not hear (directly) from his father Ibn Mas'ud radi Allahu anhu.)

Benefits and Issues:
(1)
Our esteemed researcher has declared both narrations mentioned in this chapter as weak in terms of their chain of transmission, whereas among other scholars, some have considered them hasan (good) and some sahih (authentic), and they have also mentioned supporting evidences for them. From this, it is understood that despite the aforementioned narrations being weak in their chain, they are still actionable and serve as proof.

For the chain analysis of both narrations mentioned above and for details regarding the issue mentioned in them, see: (Al-Mawsu‘ah al-Hadithiyyah, Musnad al-Imam Ahmad: 7/21, 22, 23–36/341, 340, 339, and Irwa’ al-Ghalil: 3/268, 271, no. 795, and Sunan Ibn Majah by Dr. Bashar ‘Awwad, hadith: 1803, 1804)

Zakat is not obligatory on less than thirty cows or oxen.

A cow that is two years old is called musinnah (two-toothed).

To calculate the zakat of cows and oxen, one should see how many groups of thirty or forty are formed, then accordingly, calves of one or two years should be taken. That is, for thirty (30), one animal of one year is obligatory, and for forty (40), one animal of two years is obligatory.

After that, for sixty (60), two animals of one year each.

For seventy (70), one animal of two years and one animal of one year.

For eighty (80), two animals of two years.

For ninety (90), three animals of one year.

For one hundred (100), one animal of two years and two calves of one year each should be given and received as zakat.

The buffalo is not an animal native to Arabia, which is why it is not mentioned in the hadith, but in terms of its benefits, value, and resemblance in form and appearance, it is a creature similar to the cow. Therefore, as a precaution, it should also be considered under the same ruling as the cow.

Imam Ibn al-Mundhir has written consensus (ijma‘) on this, that buffaloes are also under the same ruling as cows.

See:
(Fatawa Ibn Taymiyyah: 25/37)

If cows and buffaloes together complete the nisab (minimum threshold), then zakat should be given.

As zakat, the animal that is greater in number in the herd should be given. For example:
If there are twenty cows and ten buffaloes, then a one-year-old heifer (female calf) should be given as zakat, and if there are ten cows and twenty buffaloes, then a one-year-old male or female buffalo calf should be given.