Musannaf Ibn Abi Shayba 5:129

Zayd ibn al-Hubab narrated to us, from Mu'awiyah ibn Salih, from al-'Ala' ibn al-Harith, from Makhul, who said: Regarding cattle, when they reach thirty, there is due upon them a *tabi'* (a one-year-old calf) or a *tabi'ah* (a one-year-old female calf). When they reach forty, there is due upon them a *musinnah* (a two-year-old cow).