Masruq (may Allah have mercy on him) narrates from Sayyiduna Mu'adh bin Jabal (may Allah be pleased with him); he said: The Messenger of Allah (peace and blessings be upon him) sent me to Yemen, "and ordered me to take from cattle: from every thirty a male or female calf - and that is the jadha' (a one-year-old) - from every forty a musinnah, and from every adult one dinar or its equivalent in Ma'afiri (cloth)."
Hadith Referenceالمعجم الكبير للطبراني / باب الميم / 17401