(5) باب فِي زَكَاةِ السَّائِمَةِ
Narrated Mu'adh ibn Jabal:
When the Prophet (ﷺ) sent him to the Yemen, he ordered him to take a male or a female calf a year old for every thirty cattle and a cow in its third year for every forty, and one dinar for every adult (unbeliever as a poll-tax) or cloths of equivalent value manufactured in the Yemen.
Reference: Sunan Abi Dawud 1576
In-book reference: Book 9, Hadith 21
English translation: Book 9, Hadith 1571