It is narrated from Hazrat Masruq that when the Holy Prophet (peace and blessings be upon him) sent Hazrat Mu'adh to Yemen, he instructed him to collect as zakat one tabi' or tabi'ah for every thirty cows, and one musinnah for every forty, and to take one dinar from every adult person, or in place of a dinar, to accept something else of equivalent value, such as cloth from Ma'afir. (Ma'afir is the name of a place in Yemen, and the cloth is attributed to it.)