Musannaf Ibn Abi Shaybah 10850
✧ Who said there is zakat on less than thirty cattle
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عَبْدُ الْأَعْلَى عَنْ دَاوُدَ عَنْ عِكْرِمَةَ بْنِ خَالِدٍ قَالَ:
اسْتُعْمِلْتُ عَلَى صَدَقَاتِ عَكٍّ، فَلَقِيتُ أَشْيَاخًا مِمَّنْ صَدَّقَ عَلَى عَهْدِ رَسُولِ اللهِ ﷺ الْبَقَرَ [١]، فَاخْتَلَفُوا عَلَيَّ، فَمِنْهُمْ مَنْ قَالَ: اجْعَلْهَا مِثْلَ صَدَقَةِ الْإِبِلِ، وَمِنْهُمْ مَنْ قَالَ: فِي ثَلَاثِينَ تَبِيعٌ، وَمِنْهُمْ مَنْ قَالَ: فِي أَرْبَعِينَ بَقَرَةً بَقَرَةٌ مُسِنَّةٌ
Translation
Machine translation, not reviewed
I was appointed over the zakat of 'Akk, and I met elders who had collected the zakat on cattle during the time of the Messenger of Allah ﷺ, and they differed over it. Some of them said: Make it like the zakat on camels. Some said: For thirty, a tabi'. And some said: For forty cows, a musinnah cow.
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