Musannaf Ibn Abi Shaybah

It is narrated from Ibrahim and Abu Wa'il that when the Prophet Muhammad (peace be upon him) sent Mu'adh to Yemen, he instructed him to collect as zakat one tabi' or tabi'ah for every thirty cows, and one musinnah for every forty, and to take one dinar from every adult person, or in place of a dinar, to take something else of equivalent value, such as cloth from Ma'afir. (Ma'afir is the name of a place in Yemen, and the cloth is attributed to it.)