Musannaf Ibn Abi Shayba 28:107

Waki’ narrated to us, he said: Al-A’mash narrated to us, from Abu Wa’il and Ibrahim, they both said: The Messenger of Allah (may Allah bless him and grant him peace) sent Mu’adh to Yemen and commanded him to take the jizya from every adult (halim) a dinar, or its equivalent in Ma’afir (garments).