Sayyiduna Mu'adh (may Allah be pleased with him) says: The Messenger of Allah (peace and blessings be upon him) sent me to Yemen and commanded: "Collect for forty cattle one thaniyyah, and for every thirty cattle one tabi'ah, male or female, and from every adult one dinar or its equivalent in Ma'afiri cloth."
This is the mahfuz (preserved) version: the hadith of al-A'mash from Abu Wa'il Shaqiq bin Salamah, from Masruq. His hadith from Ibrahim is munqati' (broken), as it does not mention Masruq.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18667