Musannaf Ibn Abi Shaybah

It is narrated from Hazrat Abu Aun Muhammad bin Ubaidullah Al-Thaqafi that Hazrat Umar bin Khattab fixed for the people of Iraq, on each jarib of land that could be irrigated, whether the land was cultivated or uncultivated, one dirham and one qafiz of food; and for the owners of orchards, on each jarib of land, ten dirhams and ten qafiz of food; and for the owners of vineyards, on each jarib of land, ten dirhams and one qafiz of food; and for fresh dates, on each jarib of land, five dirhams and five qafiz of food. And for trees that did not bear anything, he made them subject to the land. And among the people, he fixed for the wealthy forty-eight dirhams of tax, for those of moderate means twenty-four dirhams, and for the poor twelve dirhams of tax.