Musannaf Ibn Abi Shaybah 34824 — What they said on imposing jizyah

Masruq (may Allah have mercy on him) said: When the Messenger of Allah (peace and blessings be upon him) sent Sayyiduna Mu'adh (may Allah be pleased with him) to Yemen as governor, he ordered him to take from every adult one dinar or its equivalent in ma'afir.