Musannaf Ibn Abi Shaybah 10849
✧ Who said there is zakat on less than thirty cattle
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عَبْدُ السَّلَامِ عَنْ لَيْثٍ عَنْ شَهْرِ بْنِ حَوْشَبٍ قَالَ:
فِي كُلِّ عَشَرَةٍ مِنَ الْبَقَرِ شَاةٌ، وَفِي كُلِّ عِشْرِينَ شَاتَانِ، وَفِي ثَلَاثِينَ تَبِيعٌ
Translation
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For every ten cattle there is one sheep; for every twenty there are two sheep; and for thirty there is a tabi'.
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