Zakat (Kitab Al-Zakat)

Dawud :: Book 9 : Hadith 1571

Narrated Mu'adh ibn Jabal:

When the Prophet (peace_be_upon_him) sent him to the Yemen, he ordered him to take a male or a female calf a year old for every thirty cattle and a cow in its third year for every forty, and one dinar for every adult (unbeliever as a poll-tax) or cloths of equivalent value manufactured in the Yemen.

Source materials are from the University of Southern California MSA site
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