It is narrated from Sayyiduna Mu'adh bin Jabal (may Allah be pleased with him) that the Noble Prophet (peace and blessings be upon him) sent him to Yemen (as governor) and instructed him: "Take as zakat one-year-old calf from every thirty cows, and one two-year-old cow from every forty cows, and from every adult (non-Muslim person) take one dinar or a piece of Ma'afiri cloth equal to its value." This narration is from Ishaq bin Yusuf.