Firstly: Nisab for charity on cows
The nisab for cows starts at thirty cows, and for that number there must be a one-year old calf given in charity, male or female (tabi` or tabi`ah). In forty cows, there must be a two-year old calf (musinnah) given in charity. For sixty, it is two one-year olds, and two two-year olds, and so on. For every thirty it is a one-year old, and for every forty it is a two-year old. This is by agreement of the four schools of jurisprudence, and it is the position of the Zahiris.
Wajib Charity | No. of Cows |
No Charity | 1-29 |
Tabi` or Tabi`ah | 30-39 |
Musinnah | 40-59 |
2 Tabi` or Tabi`ah | 60-69 |
Tabi` and Musinnah | 70-79 |
2 Musinah | 80-89 |
3 Tabi` | 90-99 |
2 Tabi` and 1 Musinnah | 100-109 |
1 Tabi` and 2 Musinnah | 110-119 |
4 Tabi` and 3 Musinnah | 120-129 |
And so on with one tabi` for every thirty, and one musinnah for every forty. |