Aslam, the freed slave of Sayyiduna Umar (may Allah be pleased with him), says that Sayyiduna Umar bin al-Khattab (may Allah be pleased with him) wrote to his officials not to impose the jizyah on women and children, and to impose it only on those over whom razors had passed (that is, adults), to put seals on their necks, and to levy their jizyah per head: on those who deal in silver 40 dirhams, along with provisions for the Muslims; on those who deal in gold 4 dinars; on those of them in Sham two mudds of wheat and three qists of oil; and on the people of Egypt an irdabb (an Egyptian measure equal to twenty-four sa') of wheat, clothing and honey. Nafi' did not remember how much that was. And on the people of Iraq 15 sa' of wheat. Ubaydullah says: He also mentioned clothing, which I did not remember.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18683