Hadith 5:947
'Ikrimah ibn Khalid 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 I asked them. They differed with me. Some of them said: "Assess them like the alms of camels." Some of them said: "In thirty [there is] a tabi' (a one-year-old calf)." And some of them said: "In forty cows [there is] a musinnah (a two-year-old cow)." And the water buffaloes are counted in the alms like cows.
حدثنا عبد الأعلى عن داود عن عكرمة بن خالد قال استعملت على صدقات عك فلقيت اشياخا ممن صدق على عهد رسول الله صلى الله عليه وسلم وسألتهم فاختلفوا علي فمنهم من قال اجعلها مثل صدقة الإبل ومنهم من قال في ثلاثين تبيع ومنهم من قال في أربعين بقرة مسنة والجواميس تعد في الصدقة كالاباقير