Hadith 5:121
Waki’ narrated to us, from al-A’mash, from Ibrahim and Abu Wa’il, who said: The Prophet, may Allah bless him and grant him peace, sent Mu’adh to Yemen and ordered him to take from cattle: for every thirty, a *tabi’* (a one-year-old calf) or a *tabi’ah* (a one-year-old female calf); and for every forty, a *musinnah* (a two-year-old cow). And [he ordered him to take] from every *halim* (an adult/pubescent person) one dinar, or its equivalent in *Mu’afiri* (a type of Yemeni cloth).
حدثنا وكيع عن الأعمش عن إبراهيم وأبي وائل قال بعث النبي صلى الله عليه وسلم معاذا إلى اليمن وأمره أن يأخذ من البقر من كل ثلاثين تبيعا أو تبيعة ومن أربعين مسنة ومن كل حالم دينارا أو عدله من المعافري