(5) باب مَا جَاءَ فِي زَكَاةِ الْبَقَرِ .
Abdullah bin Mas'ud narrated that :
the Prophet said: "A Tabi or a Tabi'ah (is due) on thirty cows, and a Musinnah (is due) on every forty." (IT)
Reference (IT): Jami` at-Tirmidhi 622 (IT)
In-book reference (IT): Book 7, Hadith 6 (IT)
English translation (IT): Vol. 2, Book 2, Hadith 622 (IT)