The Prophet ﷺ said, "For every thirty cattle, a one-year-old male or female calf is due, and for every forty, a two-year-old female is due."
حدثنا محمد بن عبيد المحاربي وأبو سعيد الأشج قالا حدثنا عبد السلام بن حرب عن خصيف عن أبي عبيدة
عن النبي ﷺ قال في ثلاثين من البقر تبيع أو تبيعة وفي كل أربعين مسنة
Its isnad is daif. Ibn Majah also narrated it in the chapter on zakat, the section on the zakat of cattle, hadith 1804, from the hadith of Abdul-Salam bin Harb, from him. Khaseef is daif, and the chain is disconnected. The hadith has daif corroborating narrations in Ibn Majah, hadith 1803, and Abu Dawud, hadith 1578, and others.There is also a narration on this subject from Muaz bin Jabal [to come: 623].