Abu Awn Muhammad bin Abdullah al-Thaqafi says that Sayyiduna Umar (may Allah be pleased with him) fixed the jizyah on the people: on the wealthy 48 dirhams, on the person of middle means 24 dirhams and on the poor 12 dirhams.
Qatadah likewise narrated it from Abu Makhlad, from Umar, and both are mursal.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18685