Property on which Zakat is Payable - Section 2 Mishkat al-Masabih 1800
Arabic hadith text
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
Translation
Mu'adh said that when the Prophet 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.