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 him to Yemen, he instructed him to take as zakat one-year-old cow from every thirty cows, and one two-year-old cow from every forty, and from every adult, to collect one dinar or its equivalent in Yemeni cloth called "Ma'afir."