– Tabiʿ: a male calf that has completed its first year and entered the second; the female is called tabiʿah. It is so named because it continues to follow (yatbaʿ) its mother.
– Musinnah: a cow that has completed its second year and begun the third.
– Hālim: literally “one who experiences a wet dream,” i.e. a person who has reached the age of puberty, even if an emission has not actually occurred.
– ʿAdluhu: its equivalent value in something other than coined money.
– Maʿāfirī: a cloth produced by the tribe of Maʿāfir, a clan of Hamdān in Yemen, famous for their distinctive striped mantles.

Points derived from the two reports
1 – Hadith 493: The Prophet ﷺ wrote this document but did not hand it over to the zakāt officials before he passed away. When Abū Bakr became caliph he produced it, still sealed with the Prophet’s seal, which read “Muḥammad, the Messenger of Allah.” When he sent Anas b. Mālik to collect alms in Bahrayn, he entrusted him with this document in which the Messenger of Allah ﷺ had laid out the mandatory alms due from the Muslims.
Imām Aḥmad said, “I know of nothing better on the subject of zakāt than this document.”
Ibn Ḥazm remarked, “It is a document of the highest authenticity. The Truthful One [Abū Bakr] implemented it in the presence of the scholarly Companions, and no one is known to have opposed it.”
Imām al-Bukhārī included it in his Ṣaḥīḥ, dispersing it in ten places under the chapters on zakāt of livestock, all through a single chain of transmission. It is a foundational text upon which great reliance is placed.