وَعَنْ مُعَاذِ بْنِ جَبَلٍ رضى الله عنه
«أَنَّ اَلنَّبِيَّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ بَعَثَهُ إِلَى اَلْيَمَنِ، فَأَمَرَهُ أَنْ يَأْخُذَ مِنْ كُلِّ ثَلَاثِينَ بَقَرَةً تَبِيعًا أَوْ تَبِيعَةً، وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً، وَمِنْ كُلِّ حَالِمٍ دِينَارًا أَوْ عَدْلَهُ مُعَافِرَ»
‘When the Messenger of Allah (sallallahu alayhi wa sallam) sent him to Yemen, he commanded him to take a ‘tabi’(young bull) or ‘tabiah’ (young cow, which is one year old), as Zakah for every 30 cows. And for every forty cows, a musinnah (two year old cow) is due. Every non-Muslim who attained the age of puberty should pay one Dinar or the equivalent from the Muafiri clothes (made in a town in Yemen called Maafir).’ Related by the Five Imams and the wording is from Ahmad.