مِشْكَاةُ الْمَصَابِيحِ
Mishkat al-Masabih 1800
Zakat
Property on which Zakat is Payable - Section 2
وَعَنْ مُعَاذٍ: أَنَّ النَّبِيَّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ لَمَّا وَجَّهَهُ إِلَى الْيَمَنِ أَمْرَهُ أَنْ يَأْخُذَ مِنْ الْبَقَرَة: مِنْ كُلِّ ثَلَاثِينَ تَبِيعًا أَوْ تَبِيعَةً وَمِنْ كل أَرْبَعِينَ مُسِنَّةً. رَوَاهُ أَبُو دَاوُدَ وَالتِّرْمِذِيُّ وَالنَّسَائِيُّ والدارمي
Mu'adh said that when the Prophet (ﷺ) sent him to the Yemen he ordered him to take a male or female calf of a year old for every thirty cattle and a cow in its third year for every forty. Abu Dawud, Tirmidhi, Nasa’i and Darimi transmitted it.
Mishkat al-Masabih, 1800لم تتمّ دراسته (الألباني)