Tahdhīb al-Aḥkām 4, record 57 of the digital edition

Translation

Muhammad ibn Yaqub from Ali ibn Ibrahim from his father from Hammad from Hariz from Zurarah and Muhammad ibn Muslim and Abu Basir and Burayd and al-Fudayl from Abu Ja’far (a.s) and Abu Abdillah (a.s), peace be upon them both, said: Imam (a.s) said: “Regarding cattle ,in every thirty cows, a yearling calf (tabi hawli) is due, and there is nothing due on fewer than that. In forty cows, an older cow (musinnah) is due, and there is nothing due between thirty and forty until it reaches forty. Then, when it reaches forty, an older cow (musinnah) is due on it. There is nothing due between forty and sixty cattle. Then, when it reaches sixty cattle, two yearling calves (tabian) are due, up to seventy. Then, when it reaches seventy, a yearling calf (tabi) and an older cow (musinnah) are due, up to eighty. Then, when it reaches eighty cattle, then for every forty, an older cow (musinnah) is due. Then, when it reaches ninety cattle, three yearling calves (hawliyyat) are due. Then, when it reaches one hundred and twenty cattle, then for every forty, an older cow (musinnah) is due. Then the cattle return according to their age categories. There is nothing due on the excess amount (al-nayyif), nothing due on fractions, and nothing due on working animals (al-awamil). Charity is only due on grazing, pasturing animals. And as for anything over which a full year has not passed while it is with its owner, there is nothing due on it until a full year passes over it. Then, when a full year passes over it, zakat becomes obligatory on it.”

Translation: Haydar Ali Shaykh ibn Muhammad — published with the edition, reproduced verbatim.