Hadith 5:127
'Abd al-A'la narrated to us, from Dawud, from 'Ikrimah ibn Khalid, who said: I was appointed over the alms (sadaqat) of 'Akk. I met some elders from among those who used to collect alms during the time of the Messenger of Allah, may Allah bless him and grant him peace, and they differed with me. Some of them said: "Make it like the alms of camels." And some of them said: "Regarding thirty cows, there is a tabi' (a one-year-old calf) or a tabi'ah (a one-year-old female calf), and regarding forty, there is a musinnah (a two-year-old cow)."
حدثنا عبد الأعلى عن داود عن عكرمة بن خالد قال استعملت على صدقات عك فلقيت أشياخا ممن صدق على عهد رسول الله صلى الله عليه وسلم فاختلفوا علي فمنهم من قال إجعلها مثل صدقة الإبل ومنهم من قال في ثلاثين بقرة تبيع أو تبيعة جذع أو جذعة وفي أربعين مسنة