Hadith 5:120
Ali ibn Mushir narrated to us, from al-Ajalh, from al-Sha'bi, who said: The Messenger of Allah (may Allah bless him and grant him peace) wrote to Yemen that from thirty cows, a *tabi'* (a one-year-old male calf) or a *tabi'ah* (a one-year-old female calf) should be taken. And from every forty, a *musinnah* (a two-year-old cow) should be taken.
حدثنا علي بن مسهر عن الأجلح عن الشعبي قال كتب رسول الله صلى الله عليه وسلم إلى اليمن أن يؤخذ من ثلاثين من البقر تبيع أو تبيعة وفي كل أربعين مسنة