the Prophet said: "A Tabi or a Tabi'ah (is due) on thirty cows, and a Musinnah (is due) on every forty."  

عَنِ النَّبِيِّ ﷺ قَالَ فِي ثَلاَثِينَ مِنَ الْبَقَرِ تَبِيعٌ أَوْ تَبِيعَةٌ وَفِي أَرْبَعِينَ مُسِنَّةٌ وَفِي الْبَابِ عَنْ مُعَاذِ بْنِ جَبَلٍ  

"The Prophet sent me to Yemen and ordered me to collect a Tabi or a Tabi'ah on every thirty cows, a Musinnah on every forty, a Dinar for every Halim, or its equivalent of Ma'afir."Abu Eisa said: This Hadith is Hasan. Some of them reported this Hadith from Sufyan, from Al-A'mash, from Abu Wa'il, from Masruq: "The Prophet sent Mu'adh to Yemen and ordered him to take..." and this is more authentic  

بَعَثَنِي النَّبِيُّ ﷺ إِلَى الْيَمَنِ فَأَمَرَنِي أَنْ آخُذَ مِنْ كُلِّ ثَلاَثِينَ بَقَرَةً تَبِيعًا أَوْ تَبِيعَةً وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً وَمِنْ كُلِّ حَالِمٍ دِينَارًا أَوْ عِدْلَهُ مَعَافِرَ  

Muhammad bin Ja'far narrated to us, from Shu'bah, from Amr bin Murrah who said: "I asked Abu Ubaidah bin Abdullah: 'Did you remember anything from Abdullah?' He said, 'No'"  

لاَ