It is narrated from Hazrat Mu'adh (may Allah be pleased with him) that when the Noble Prophet (peace and blessings be upon him) sent me to Yemen, he instructed me to collect one dinar from every adult or its equivalent in Yemeni cloth called "Ma'afir," to take as zakat one year-old cow from every thirty cows and a two year-old cow from every forty cows, and also instructed me to take 'ushr (one-tenth) from rain-fed lands and half 'ushr (one-twentieth) from irrigated lands.