عَنْ مُعَاذِ بْنِ جَبَلٍ رَضِيَ اللَّهُ عَنْهُ قَالَ: بَعَثَنِي النَّبِيُّ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ إِلَى الْيَمَنِ وَأَمَرَنِي أَنْ آخُذَ مِنْ كُلِّ حَالِمٍ دِينَارًا أَوْ عِدْلَهُ مَعَافِرَ وَأَمَرَنِي أَنْ آخُذَ مِنْ كُلِّ أَرْبَعِينَ بَقَرَةً مُسِنَّةً وَمِنْ كُلِّ ثَلَاثِينَ بَقَرَةً تَبِيعًا حَوْلِيَّا، وَأَمَرَنِي فِيمَا سَقَتِ السَّمَاءُ الْعُشْرُ وَمَا سُقِيَ بِالدَّوَالِي نِصْفُ الْعُشْرِ
Sayyiduna Mu’adh bin Jabal (may Allah be pleased with him) says: The Noble Prophet (peace and blessings be upon him) sent me to Yemen as a governor and ordered me to collect one dinar or its equivalent in Ma’afiri cloth (as jizya) from every adult dhimmi, and to collect as zakat two-year-old cows for every forty cows, and a one-year-old calf, male or female, for every thirty cows, and to take one-tenth of the produce from fields irrigated by rainwater, and one-twentieth of the produce from those irrigated by buckets or waterwheels.