Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) says that the Prophet (peace and blessings be upon him) wrote a letter to Sayyiduna Mu'adh bin Jabal (may Allah be pleased with him): "Whoever accepts Islam has the same rights as the Muslims and bears the same obligations as the other Muslims; and whoever is a Jew or a Christian, upon each adult of them is one dinar or its equivalent in Ma'afiri cloth, male or female, free or slave. For every thirty cattle, one tabi'ah (male or female); for every forty cattle, one musinnah; and for every forty camels, one bint labun (a she-camel that has completed two years and entered its third). For crops watered by rain there is a tenth, and for crops irrigated from wells there is a twentieth."
This is not established except through this chain.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18671