Musannaf Ibn Abi Shayba 28:112

'Abd al-Rahim ibn Sulayman narrated to us, from 'Ubayd Allah ibn 'Umar, from Nafi', from Aslam, the freed slave of 'Umar, that 'Umar wrote to his governors: "Do not impose the jizya upon women and children, and do not impose it except upon those upon whom the razor has passed." And he would place a seal upon their necks, and he would place their jizya upon their heads. Upon the people of silver: forty dirhams, and along with that, the provisions of the Muslims. Upon the people of gold: four dinars. Upon the people of al-Sham among them: two mudds of wheat and three qists of oil. Upon the people of Egypt: an ardab of wheat, clothing, and honey—Nafi' does not remember how much that is. Upon the people of Iraq: fifteen sa's of wheat. 'Abd Allah said: "And he mentioned clothing, which I remember."