Musannaf Ibn Abi Shaybah

Hazrat Aslam, may Allah have mercy on him, who was the freed slave of Hazrat Umar, may Allah be pleased with him, narrates that Hazrat Umar, may Allah be pleased with him, wrote a letter to all his governors: Do not collect jizya from women and children, and collect it only from adult men, and put a seal on their necks. And fix the jizya according to the profession of those people. Those who have silver must pay forty dirhams. And along with this, the salaries of the Muslims as well. And those who have gold must pay four dinars. And for the people of Syria, two mudd of wheat, and three qist, two mann of olive oil. And for the people of Egypt, twenty-four sa’ of wheat, pairs of clothes, and honey… Hazrat Nafi’, may Allah have mercy on him, could not preserve the exact amount that was fixed. And for the people of Iraq, fifteen sa’ of wheat. The narrator says: Hazrat Ubaidullah also mentioned pairs of clothes, but I could not remember that.