Amr bin Shu'ayb narrates from his father, from his grandfather, that Banu Shababah, a branch of the tribe of Fahm, used to pay the Messenger of Allah (peace and blessings be upon him) a tithe on their bees, namely one waterskin out of every ten waterskins, and he (peace and blessings be upon him) used to protect two valleys of theirs (for them). Then, when it was the time of Sayyiduna Umar (may Allah be pleased with him), he appointed Sayyiduna Sufyan bin Abdullah al-Thaqafi (may Allah be pleased with him) as governor over that area, but they refused to pay him anything and said: "We used to pay it only to the Messenger of Allah (peace and blessings be upon him)." So Sayyiduna Sufyan (may Allah be pleased with him) wrote about this to Sayyiduna Umar (may Allah be pleased with him), and Sayyiduna Umar (may Allah be pleased with him) wrote to him: "The bee is but a fly of the rain which Allah, the Mighty and Majestic, drives as provision to whomever He wills. So if they pay you what they used to pay to the Messenger of Allah (peace and blessings be upon him), then protect their valleys for them; otherwise, leave it open to the people." So they paid what they used to pay to the Messenger of Allah (peace and blessings be upon him), and he protected their valleys for them.
Hadith Referenceالمعجم الكبير للطبراني / باب السين / 6363
The narrator states that a branch of the tribe of Fahm used to pay the Messenger of Allah (peace and blessings be upon him), on account of their bees, one waterskin out of every ten waterskins. Then, when it was the time of Sayyiduna Umar (may Allah be pleased with him), he appointed Sayyiduna Sufyan bin Abdullah al-Thaqafi (may Allah be pleased with him) as governor there. Then the narrator mentioned a hadith like the (previous) narration of Usamah bin Zayd (al-Laythi).
Hadith Referenceالمعجم الكبير للطبراني / باب السين / 6364
It is narrated from Sayyiduna Sufyan bin Abdullah (may Allah be pleased with him) that Sayyiduna Umar bin al-Khattab (may Allah be pleased with him) sent him as a zakah collector, and he would count the young lambs and kids against the people (in reckoning the zakah). The people said: "You count the young ones against us, yet you do not take any of them?" When he came to Sayyiduna Umar bin al-Khattab (may Allah be pleased with him), he told him about this, and Sayyiduna Umar bin al-Khattab (may Allah be pleased with him) said to him: "Yes, count against them the young one that the shepherd carries, but do not take it. And do not take the fattened animal, nor the one nursing her newborn, nor the pregnant one, nor the male of the flock; rather take a one-year-old and a two-year-old. That is a fair balance between the inferior and the choicest of the wealth."
Hadith Referenceالمعجم الكبير للطبراني / باب السين / 6365