Sayyiduna Mu’adh bin Jabal (may Allah be pleased with him) says: The Noble Prophet (peace and blessings be upon him) sent me to Yemen as a governor and ordered me to collect one dinar or its equivalent in Ma’afiri cloth (as jizya) from every adult dhimmi, and to collect as zakat two-year-old cows for every forty cows, and a one-year-old calf, male or female, for every thirty cows, and to take one-tenth of the produce from fields irrigated by rainwater, and one-twentieth of the produce from those irrigated by buckets or waterwheels.