Sayyiduna Mu'adh bin Jabal (may Allah be pleased with him) narrates that the Prophet Muhammad (peace and blessings be upon him) sent me to Yemen and instructed me that I should collect one "Musinnah" from every forty cattle and one "Tabi'" from every thirty, and from every adult person, one dinar or an equivalent weight of "Mu'aafir" (a specific type) perfume.