It was narrated that Mu'adh said:That when the Messenger of Allah sent him to Yemen, he commanded him to take from every thirty, cattle a male or female Tabi'(two-year-old), and from every forty, a Musinnah (three-year-old), and from every person who had reached the age of puberty a Dinar or is equivalent in Ma'afir. (Da 'if)

English translation · Sunan an-Nasa'i