فَإِذَا كَانَتْ ثَلَاثِينَ سَائِمَةً، وَحَالَ عَلَيْهَا الْحَوْلُ: فَفِيهَا تَبِيعٌ أَوْ تَبِيعَةٌ.
Translation: When there are thirty grazing cattle and their year has elapsed, one tabi‘ or tabi‘ah is due.
At 30 grazing cattle, one tabi‘ (male) or one tabi‘ah (female) is due. Both sexes are expressly mentioned, so either is admitted within the designated age category.
Counts of 31 through 39 remain in the same first bracket; a different age category becomes due on reaching 40.
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Zakat on Cattle and Buffaloes: Thresholds and Juristic Disagreements
فَإِذَا كَانَتْ ثَلَاثِينَ سَائِمَةً، وَحَالَ عَلَيْهَا الْحَوْلُ: فَفِيهَا تَبِيعٌ أَوْ تَبِيعَةٌ.
Translation: When there are thirty grazing cattle and their year has elapsed, one tabi‘ or tabi‘ah is due.
At 30 grazing cattle, one tabi‘ (male) or one tabi‘ah (female) is due. Both sexes are expressly mentioned, so either is admitted within the designated age category.
Counts of 31 through 39 remain in the same first bracket; a different age category becomes due on reaching 40.