Sayyidina Mu’adh ibnJabal said that the Prophet (SAW) sent him to Yemen. He commanded him to take from every thirty cattle a male or a female calf of a year old, and from every forty a two year old cow, and from every young man, one dinar or garments of equal value (towards izyah).
[Ahmed22190, Nisai 2449, Abu Dawud 1578, Ibn e Majah 18031