Aslam (may Allah have mercy on him), the freed slave of Sayyiduna Umar (may Allah be pleased with him), says that Sayyiduna Umar (may Allah be pleased with him) wrote to the governors over the people of jizyah that they should impose the jizyah only on those over whom razors had passed (that is, adults). Their jizyah is 40 dirhams on those who deal in silver and 4 dinars on those who deal in gold. Upon them also are provisions for the Muslims: two mudds of wheat and three qists of oil for each person every month, for those of the people of Sham and al-Jazirah; and for those of the people of Egypt, an irdabb (an Egyptian measure equal to 24 sa') for each person every month, and some fat and honey, the amount of which we have not memorised. Upon them is also some of the cloth with which the Commander of the Believers used to clothe the people, the amount of which we have not memorised. They are to host those of the people of Islam who stop with them for three days, and upon the people of Iraq are 15 sa' for each person. Sayyiduna Umar (may Allah be pleased with him) did not impose the jizyah on women, and he used to put seals on the necks of the men of the people of jizyah.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18682