It is narrated from Sayyiduna Mu'adh bin Jabal (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) sent him to Yemen and commanded him to take, from cattle, a one-year-old calf (tabi') for every thirty cows and a two-year-old cow (musinnah) for every forty cows, and to take from every adult one dinar or its equivalent in Ma'afiri cloth (as jizyah). This hadith is sahih (authentic) on the condition of the two Shaykhs, but they did not record it.