Mu’adh bin Jabal (RAA) narrated, ‘When the Messenger of Allah (ﷺ) sent him to Yemen, he commanded him to take a ‘tabi’(young bull) or ‘tabi'ah’ (young cow, which is one year old), as Zakah for every 30 cows. And for every forty cows, a musinnah (two year old cow) is due. Every non-Muslim who attained the age of puberty should pay one Dinar or the equivalent from the Mu'afiri clothes (made in a town in Yemen called Ma'afir).’ Related by the Five Imams and the wording is from Ahmad.

وَعَنْ مُعَاذِ بْنِ جَبَلٍ ‏- رضى الله عنه ‏- { أَنَّ اَلنَّبِيَّ ‏- صلى الله عليه وسلم ‏-بَعَثَهُ إِلَى اَلْيَمَنِ, فَأَمَرَهُ أَنْ يَأْخُذَ مِنْ كُلِّ ثَلَاثِينَ بَقَرَةً تَبِيعًا أَوْ تَبِيعَةً, وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً, وَمِنْ كُلِّ حَالِمٍ دِينَارًا أَوْ عَدْلَهُ مُعَافِرَ } رَوَاهُ اَلْخَمْسَةُ, وَاللَّفْظُ لِأَحْمَدَ, وَحَسَّنَهُ اَلتِّرْمِذِيُّ وَأَشَارَ إِلَى اِخْتِلَافٍ فِي وَصْلِهِ, وَصَحَّحَهُ اِبْنُ حِبَّانَ, وَالْحَاكِم ُ [1]‏ .‏