Hadith 5:124
Jarir narrated to us, from Mughira, from Hammad, from Ibrahim, who said regarding thirty cows: A *tabi'* (a one-year-old male calf) or a *tabi'a* (a one-year-old female calf) that has entered its second year. And regarding forty: a *musinna* (a two-year-old cow).
حدثنا جرير عن مغيرة عن حماد عن إبراهيم قال في ثلاثين من البقر تبيع أو تبيعة جذع وفي أربعين مسنة