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 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