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
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
Amr bin Maymun (may Allah have mercy on him) narrates from Sayyiduna Umar bin al-Khattab (may Allah be pleased with him) that Uthman bin Hunayf (may Allah be pleased with him) came to him and began speaking to him from behind the tent, saying: By Allah, if you were to impose on every jarib of land one dirham and one qafiz of food, and add two dirhams on every head, that would not be hard for them nor overburden them. He said: Yes. It had been 48 dirhams, and he made it 50.
(b) Ibn Shihab (may Allah have mercy on him) narrates that Sayyiduna Umar bin al-Khattab (may Allah be pleased with him), when the people of the Sawad became wealthy, would increase their jizyah, and when they became poor, he would reduce it.
This is munqati' (broken).
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18684
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