Lahiq bin Humayd (may Allah have mercy on him) said: When Sayyiduna Umar (may Allah be pleased with him) sent Sayyiduna Ammar bin Yasir, Sayyiduna Abdullah bin Mas'ud and Sayyiduna Uthman bin Hunayf (may Allah be pleased with them) to Kufah, Sayyiduna Ammar bin Yasir (may Allah be pleased with him) was charged with the prayer and the armies, Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) was entrusted with the judgeship and the treasury (Bayt al-Mal), and Sayyiduna Uthman bin Hunayf (may Allah be pleased with him) was given responsibility for the land. One sheep a day was given to them: half to Sayyiduna Ammar bin Yasir (may Allah be pleased with him) and the other half to his two companions. Then Sayyiduna Umar (may Allah be pleased with him) said: I have placed you over this wealth as a man is guardian over an orphan's wealth. Then he recited this verse: "And test the orphans until they reach the age of marriage; then if you perceive sound judgement in them, hand over their wealth to them, and do not consume it extravagantly and hastily before they grow up. Whoever is rich should abstain, and whoever is poor should consume it in a fair manner." [Surah al-Nisa: 6]
In my view, any village from which a sheep is taken every day will soon be ruined by it. The narrator said: Sayyiduna Uthman bin Hunayf (may Allah be pleased with him) fixed ten dirhams on those with grapevine land, eight dirhams on those with date orchards, six dirhams on fields of qadb (the name of a plant), four dirhams on farmers of wheat, and two dirhams on barley. He took 24 dirhams a year from each man, leaving out the women and children, and on those engaged in various kinds of trade there was half of a tenth. Then he wrote to Sayyiduna Umar (may Allah be pleased with him), and he approved it. Sayyiduna Umar (may Allah be pleased with him) was asked: How much tax should we take from enemy (harbi) traders? Sayyiduna Umar (may Allah be pleased with him) said: When you go to their cities, how much do they take from you? They said: A tenth. He said: Then take from them likewise.
(b) Sa'id bin Abi Arubah (may Allah have mercy on him) said that he fixed eight dirhams on date orchards and six dirhams on fields of qadb.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب السير / 18382