What is the ruling regarding the obligation of Zakat (obligatory charity) on cattle (Baqar)?

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Zakat on cattle is obligatory by Sunnah and Consensus (Ijma"). The evidence from the Sunnah includes the narration where the Prophet, peace be upon him, warned that owners of cattle, cows, or sheep who do not pay their Zakat will find them appearing on the Day of Resurrection as the largest and fattest version, goring them with their horns and trampling them with their hooves, with the first ones returning as the last ones finish, until judgment is passed among the people (Muttafaq 'alayh). Furthermore, the Prophet sent Mu'adh to Yemen and commanded him to take one Dinar from every adult male, and concerning cows, a Tabee' or Tabi'ah from every thirty, and a Musinnah from every forty.