Setting
1- Zakah is not due on what is less than five ounces, nor on what is less than five camels, nor on what is less than five Wasqs
2- Mu‘ādh ibn Jabal (may Allah be pleased with him) reported: The Prophet (may Allah's peace and blessings be upon him) sent me to Yemen and commanded me to collect a Tabī‘ (one-year-old calf) or Tabī‘ah (one-year-old cow) (as Zakah) for every 30 cows, a Musinnah (two-year-old cow) for every 40 cows, and a dinar for every non-Muslim who has reached the age of puberty or its equivalent in clothes
