A tabi‘ is a male calf that has completed one year and entered its second; a tabi‘ah is a female of the same age. These are defined age classes, not generic terms for any young calf.
Thus, selection of the due animal requires the prescribed age as well as the permitted sex. The same distinction governs the 40-cattle bracket.
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Zakat on Cattle and Buffaloes: Thresholds and Juristic Disagreements
A tabi‘ is a male calf that has completed one year and entered its second; a tabi‘ah is a female of the same age. These are defined age classes, not generic terms for any young calf.
Thus, selection of the due animal requires the prescribed age as well as the permitted sex. The same distinction governs the 40-cattle bracket.