The minimum threshold for cattle is thirty, so there is no zakat due on less than that. For thirty cattle, one must give a male or female calf - the male calf is one that has completed a year, and the female calf is its female counterpart - and for forty cattle, one must give a mature male or female - the mature male is one that has completed two years, and the mature female is its female counterpart - and for sixty, two male or female calves are required, and for seventy, one mature male and one calf, and for eighty, two mature females, and so on; every ten changes the threshold for zakat. It was narrated by Mu'adh ibn Jabal, may Allah be pleased with him, that the Prophet Muhammad, peace be upon him, sent him to Yemen and commanded him to take a male or female calf from every thirty cattle, and a mature one from every forty. This is found in Sunan al-Tirmidhi 3: 20, and it is graded as good, and in Al-Mustadrak 1: 555, and Sahih Ibn Khuzaymah 4: 19, among others. As for what is between forty and sixty, Abu Hanifah holds that zakat is due on it based on its share, which is the only amount among the thresholds that does not have an exemption. For every one over forty, one from forty of the value of a mature female is due, which is called one-fourtieth of a mature female. For two, it is half of one-tenth of a mature female, for three, it is three-fourths of one-tenth of a mature female, and for four, it is one-tenth of a mature female, and so on; based on His saying, Exalted is He: "Take from their wealth a charity" (At-Tawbah: 103). Reason does not guide to establishing the threshold, nor is there a text regarding it, so it is obligatory; it was narrated by Tawus, may Allah have mercy on him, that the Messenger of Allah, peace be upon him, sent Mu'adh ibn Jabal, may Allah be pleased with him, to Yemen and commanded him to take a male calf from every thirty cattle, and a mature one from every forty. If he was brought cattle that were less than that, he refused to take anything from it, saying: "I did not hear anything about it from the Messenger of Allah, peace be upon him, until I return to him," and the Messenger of Allah, peace be upon him, passed away before Mu'adh returned. This is found in Al-Muwatta of Muhammad 339. According to the two companions, there is nothing due on the excess until it reaches sixty, at which point there would be two male or female calves. Mu'adh ibn Jabal, may Allah be pleased with him, said: "The Messenger of Allah, peace be upon him, did not command me regarding the excess of cattle anything," in Musnad Ahmad 5: 230. Al-Bayhaqi and Al-Daraqutni narrated from the hadith of Baqiyyah from Al-Mas'udi from Al-Hakam from Tawus from Ibn Abbas, may Allah be pleased with both of them: "The Messenger of Allah, peace be upon him, sent Mu'adh to Yemen and commanded him to take a male calf from every thirty cattle, and a mature one from every forty. They asked: What about the excess? He said: The Messenger of Allah, peace be upon him, did not command me regarding it with anything, and I will ask him when I return to him. When he returned to the Messenger of Allah, peace be upon him, he asked him, and he said: There is nothing due on it." This indicates that Mu'adh arrived in Medina while the Messenger of Allah, peace be upon him, was alive. It is also supported by what Abu Ya'la narrated: "When Mu'adh, may Allah be pleased with him, returned from Yemen, he prostrated to the Prophet, peace be upon him, who said to him: O Mu'adh, what is this? He said: When I arrived in Yemen, I found the Jews and Christians prostrating to their leaders and they said: This is the greeting of the prophets. He said: They lied about their prophets, and if I were to command anyone to prostrate to other than Allah, I would have commanded a woman to prostrate to her husband." This contradicts the narration of Malik and other authentic narrations, as mentioned in the commentary of Al-Mujaddid 2: 144.