Mishkat al-Masabih 6 Zakat كتاب الزكاة 43

وَعَنْ طَاوُسٍ أَنَّ مُعَاذَ بْنَ جَبَلٍ أَتَى بِوَقَصِ الْبَقَرِ فَقَالَ: لَمْ يَأْمُرْنِي فِيهِ النَّبِيُّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ بِشَيْءٍ. رَوَاهُ الدَّارَقُطْنِيُّ وَالشَّافِعِيُّ وَقَالَ: الْوَقَصُ مَا لَمْ يَبْلُغِ الْفَرِيضَةَ

Tawus told that a waqs of cattle was brought to Mu’adh b. Jabal and he said the Prophet did not command him to pay anything on them. Daraqutni and Shafi’ transmitted it, the latter saying that a waqs is a number less than that on which sadaqa is payable. * * The word waqs or waqas is applied to odd numbers of animals (usually cattle) between one limit of assessment and the next.