١ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنْ حَمَّادِ بْنِ عِيسَى عَنْ حَرِيزٍ عَنْ زُرَارَةَ وَمُحَمَّدِ بْنِ مُسْلِمٍ وَأَبِي بَصِيرٍ وَبُرَيْدٍ الْعِجْلِيِّ وَالْفُضَيْلِ عَنْ أَبِي جَعْفَرٍ وَأَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) قَالاَ فِي الْبَقَرِ فِي كُلِّ ثَلاَثِينَ بَقَرَةً تَبِيعٌ حَوْلِيٌّ وَلَيْسَ فِي أَقَلَّ مِنْ ذَلِكَ شَيْ‏ءٌ وَفِي أَرْبَعِينَ بَقَرَةً بَقَرَةٌ مُسِنَّةٌ وَلَيْسَ فِيمَا بَيْنَ الثَّلاَثِينَ إِلَى الأرْبَعِينَ شَيْ‏ءٌ حَتَّى تَبْلُغَ أَرْبَعِينَ فَإِذَا بَلَغَتْ أَرْبَعِينَ فَفِيهَا مُسِنَّةٌ وَلَيْسَ فِيمَا بَيْنَ الأرْبَعِينَ إِلَى السِّتِّينَ شَيْ‏ءٌ فَإِذَا بَلَغَتِ السِّتِّينَ فَفِيهَا تَبِيعَانِ إِلَى سَبْعِينَ فَإِذَا بَلَغَتْ سَبْعِينَ فَفِيهَا تَبِيعٌ وَمُسِنَّةٌ إِلَى ثَمَانِينَ فَإِذَا بَلَغَتْ ثَمَانِينَ فَفِي كُلِّ أَرْبَعِينَ مُسِنَّةٌ إِلَى تِسْعِينَ فَإِذَا بَلَغَتْ تِسْعِينَ فَفِيهَا ثَلاَثُ تَبَائِعَ حَوْلِيَّاتٍ فَإِذَا بَلَغَتْ عِشْرِينَ وَمِائَةً فَفِي كُلِّ أَرْبَعِينَ مُسِنَّةٌ ثُمَّ تَرْجِعُ الْبَقَرُ عَلَى أَسْنَانِهَا وَلَيْسَ عَلَى النَّيِّفِ شَيْ‏ءٌ وَلاَ عَلَى الْكُسُورِ شَيْ‏ءٌ وَلاَ عَلَى الْعَوَامِلِ شَيْ‏ءٌ إِنَّمَا الصَّدَقَةُ عَلَى السَّائِمَةِ الرَّاعِيَةِ وَكُلُّ مَا لَمْ يَحُلْ عَلَيْهِ الْحَوْلُ عِنْدَ رَبِّهِ فَلاَ شَيْ‏ءَ عَلَيْهِ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ فَإِذَا حَالَ عَلَيْهِ الْحَوْلُ وَجَبَ عَلَيْهِ.
1. Ali ibn Ibrahim has narrated from his father from Hammad ibn ‘Isa from Hariz from Zurarah, Muhammad ibn Muslim, abu Basir, Burayd al-‘ljliy and al-Fudayl who have said the following: “Abu Ja‘far, and abu ’Abd Allah, ‘Alayhim al-Salam, have said, ‘The amount of Zakat on cows is one Tabi‘ (a one year old cow) Hawliy for every thirty cows. Zakat is not due on less than this number of cows. Zakat on forty cows is one Musinnah (a young cow that is just growing teeth) Baqarah. Zakat is not due on what is between forty up to sixty. When it becomes sixty, Zakat is two Tabi‘ up to seventy. When it becomes seventy, Zakat is one Tabi‘ and one Musinnah up to eighty, in which case Zakat on every forty, is one Musinnah up to ninety in which case Zakat is three Tabi‘ Hawliy. When it becomes one hundred twenty, Zakat on every forty is one Musinnah; and thereafter the cows are counted according to their ages. Zakat is not due on what is between two numbers. (It is like the case of camels) Zakat is not due on fractions or working cows. Zakat is obligatory only on grazing cows, which are not fed by the owner. Zakat is not due for cows on which one year has not passed. When one year passes, then Zakat is obligatory.”’ 