It was narrated that Muadh to Yemen:The Messenger of Allah commanded me not to take any cattle until the number had reached thirty. If the number reached thirty, then a Jadh'ah calf in its second year, either male or female, was due on them, until the number reached forty. If the number reached forty. If the number reached forty, then a Musinnah was due on them." (Daif)
أَخْبَرَنَا مُحَمَّدُ بْنُ مَنْصُورٍ الطُّوسِيُّ، قَالَ حَدَّثَنَا يَعْقُوبُ، قَالَ حَدَّثَنَا أَبِي، عَنِ ابْنِ إِسْحَاقَ، قَالَ حَدَّثَنِي سُلَيْمَانُ الأَعْمَشُ، عَنْ أَبِي وَائِلِ بْنِ سَلَمَةَ، عَنْ مُعَاذِ بْنِ جَبَلٍ، قَالَ أَمَرَنِي رَسُولُ اللَّهِ صلى الله عليه وسلم حِينَ بَعَثَنِي إِلَى الْيَمَنِ أَنْ لاَ آخُذَ مِنَ الْبَقَرِ شَيْئًا حَتَّى تَبْلُغَ ثَلاَثِينَ فَإِذَا بَلَغَتْ ثَلاَثِينَ فَفِيهَا عِجْلٌ تَابِعٌ جَذَعٌ أَوْ جَذَعَةٌ حَتَّى تَبْلُغَ أَرْبَعِينَ فَإِذَا بَلَغَتْ أَرْبَعِينَ فَفِيهَا بَقَرَةٌ مُسِنَّةٌ .
Nesai
The Book of Zakah • Hadith 2453