Sunan at-Tirmithiy كتاب الزكاة باب ما جاء فى زكاة البقر

حَدَّثَنَا مَحْمُودُ بْنُ غَيْلاَنَ حَدَّثَنَا عَبْدُ الرَّزَّاقِ أَخْبَرَنَا سُفْيَانُ عَنِ الأَعْمَشِ عَنْ أَبِى وَائِلٍ عَنْ مَسْرُوقٍ عَنْ مُعَاذِ بْنِ جَبَلٍ قَالَ بَعَثَنِى النَّبِىُّ صلى الله عليه وسلم إِلَى الْيَمَنِ فَأَمَرَنِى أَنْ آخُذَ مِنْ كُلِّ ثَلاَثِينَ بَقَرَةً تَبِيعًا أَوْ تَبِيعَةً وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً وَمِنْ كُلِّ حَالِمٍ دِينَارًا أَوْ عِدْلَهُ مَعَافِرَ. قَالَ أَبُو عِيسَى هَذَا حَدِيثٌ حَسَنٌ. وَرَوَى بَعْضُهُمْ هَذَا الْحَدِيثَ عَنْ سُفْيَانَ عَنِ الأَعْمَشِ عَنْ أَبِى وَائِلٍ عَنْ مَسْرُوقٍ أَنَّ النَّبِىَّ صلى الله عليه وسلم بَعَثَ مُعَاذًا إِلَى الْيَمَنِ فَأَمَرَهُ أَنْ يَأْخُذَ. وَهَذَا أَصَحُّ. حَدَّثَنَا مُحَمَّدُ بْنُ بَشَّارٍ حَدَّثَنَا مُحَمَّدُ بْنُ جَعْفَرٍ حَدَّثَنَا شُعْبَةُ عَنْ عَمْرِو بْنِ مُرَّةَ قَالَ سَأَلْتُ أَبَا عُبَيْدَةَ بْنَ عَبْدِ اللَّهِ هَلْ تَذْكُرُ مِنْ عَبْدِ اللَّهِ شَيْئًا قَالَ لاَ.
Mu'āth Ibn-Jabal said, "The Prophet, peace and blessings of God be upon him, delegated me over Yemen (to collect its (prescribed) alms(1)). Thus he ordered me to take from every thirty cows (2) a yearling bull or a yearling cow, and from every forty [cows] a heifer (3), and [to take] a Dinar (4) from each adult man(5), or a Ma'āfir (6) worth." Footnotes: (1)(Zakāt) One of the five pillars of Islām: A sum equivalent to 2.5% of the wealth stored over one year is paid by every Muslim annually for the benefit of the needy. (2) Here the word cow is used in its general meaning, i.e. any domestic bovine regardless of its sex. (3) The word heifer is used here to refer to a female cattle that is three years or older, regardless whether it had its first calf or not. (4) The Islamic Dinar is a specific weight of 22k gold (.917) equivalent to 4.25 grams. (Quoted from edinar) (5) Tax paid by non-Muslims living in a Muslim state, which is less than what Muslims pay annually in obligatory almsgiving. It is imposed on able-bodied non-Muslim men of military age. The tax is not levied on women, children, monks, the old, the sick, slaves, and the poor, and is subject to certain conditions. Non-Muslim citizens are free to practice their faith and to enjoy communal autonomy. They are entitled to protection from external aggression, and are exempt from military service, amongst other exemptions levied upon Muslim citizens. (6) Ma'āfir is a district in the city of Ta'z (in Yemen) known for its garments. Therefore he means: worth a Dinar of garments (as explained by Abu Dawwūd). Click on ḥadīth to read more