Al-Dahhak bin al-Nu'man bin Sa'd narrates: Sayyiduna Masruq bin Wa'il (may Allah be pleased with him) came to the Prophet (peace and blessings be upon him) in Madinah, at the place called "al-Aqiq". He accepted Islam and his Islam was excellent. He said: "O Messenger of Allah! I would like you to send someone to my people to invite them to Islam, and that you write a letter for me addressed to my people; perhaps Allah Almighty will guide them." So the Prophet (peace and blessings be upon him) instructed Sayyiduna Mu'awiyah (may Allah be pleased with him): "Write a letter for him!" So he wrote him the letter: "In the name of Allah, the Most Gracious, the Most Merciful. This is to the chiefs of Hadramawt: that the prayer be established and zakah be paid, and that charity (that is, zakah) is due on the tiy'ah (that is, forty goats) and the tiymah (according to one view this means the goats exceeding forty until their number reaches the next obligatory amount, and according to another view it means the goat kept at home to provide milk for personal use). On suyub (wealth buried in the time of Jahiliyyah, if someone finds it) one fifth is due, and on rain-fed land (on its produce) one tenth is due. There is to be no khilat and no wirat, no shighar and no shinaq, no janab, nor is it to be brought; and two camels are not to be tied together in one rope. Whoever practises ijba' (that is, sells the produce of a field or fruit and the like before it has ripened) has dealt in usury (riba). And every intoxicant is forbidden." Then the Prophet (peace and blessings be upon him) sent Sayyiduna Ziyad bin Labid al-Ansari (may Allah be pleased with him) to them.
(The author says:) As for the word "khilat", it means that animals are not to be gathered together. As for the word "wirat", it means that their value is not to be assessed. As for the word "shighar", it means that a man marries off his daughter on the condition that the other man marries off his daughter to him, with no dowry between them. The word "shinaq" means that a man tethers them in their resting place. The word "ijba'" means that fruit is sold before it is safe from blight.
Al-Tabarani recorded it in al-Mu'jam al-Kabir. Its chain contains Baqiyyah; he is a mudallis (one who conceals defects in the chain), but he is thiqah (trustworthy).
Hadith Referenceمجمع الزوائد ومنبع الفوائد / كتاب الزكاة / 4398