Amr bin Abi Salmah عمرو بن أبي سلمة التنيسي · The Chapters Regarding Zakat

Suwa Mu'adh bin Jabal said: “The Messenger of Allah(ﷺ) send me to Yemen and commanded me; for every forty cows, to take a Musinnah and for every thirty, a Tabi or Tabi'ah.”