Suwa Mu'adh bin Jabal said: “The Messenger of Allah ﷺ send me to Yemen and commanded me; for every forty cows, to take a Musinnah and for every thirty, a Tabi or Tabi'ah.” (Using translation from Ibn Mājah 1803)
«بَعَثَنِي رَسُولُ اللَّهِ ﷺ إِلَى الْيَمَنِ فَأَمَرَنِي أَنْ آخُذَ مِنَ الْبَقَرِ مِنْ ثَلَاثِينَ تَبِيعًا حَوْلِيًّا وَمِنْ أَرْبَعِينَ بَقَرَةً مُسِنَّةً»