Musannaf Ibn Abi Shayba 28:115

Ali ibn Mushir narrated to us, from al-Shaybani, from Abu Awn Muhammad ibn Ubayd Allah al-Thaqafi, who said: Umar ibn al-Khattab imposed the jizya upon the heads of the men: forty-eight dirhams upon the wealthy, twenty-four upon the middle-class, and twelve dirhams upon the poor.