(8) باب زَكَاةِ الْبَقَرِ
It was narrated that Muadh to Yemen:
The Messenger of Allah commanded me not to take any cattle until the number had reached thirty. If the number reached thirty, then a Jadh'ah calf in its second year, either male or female, was due on them, until the number reached forty. If the number reached forty. If the number reached forty, then a Musinnah was due on them." (Daif)
Reference: Sunan an-Nasa'i 2453
In-book reference: Book 23, Hadith 0
English translation: Vol. 3, Book 23, Hadith 2455