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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 Messenger of Allah (ﷺ) wrote concerning zakah on cattle. “When (the number of cattle) reaches thirty, a one year old, male or female, is due (as zakah), up to forty. When (the number) reaches forty, a two year old, male or female, is du