Sunan an-Nasa'i, Hadith 2451 ⓘ
Muadh said: "The Messenger of Allah sent me to Yemen, and he commanded me to take from every forty cows, a cow in its third year, and from every thirty, a Tabi '(two-year-old), and from every person who had reached the age of puberty a Dinar or is equivalent in Maafir." (Daif)
أَخْبَرَنَا أَحْمَدُ بْنُ سُلَيْمَانَ، قَالَ حَدَّثَنَا يَعْلَى، - وَهُوَ ابْنُ عُبَيْدٍ - قَالَ حَدَّثَنَا الأَعْمَشُ، عَنْ شَقِيقٍ، عَنْ مَسْرُوقٍ، وَالأَعْمَشُ، عَنْ إِبْرَاهِيمَ، قَالاَ قَالَ مُعَاذٌ بَعَثَنِي رَسُولُ اللَّهِ صلى الله عليه وسلم إِلَى الْيَمَنِ فَأَمَرَنِي أَنْ آخُذَ مِنْ كُلِّ أَرْبَعِينَ بَقَرَةً ثَنِيَّةً وَمِنْ كُلِّ ثَلاَثِينَ تَبِيعًا وَمِنْ كُلِّ حَالِمٍ دِينَارًا أَوْ عِدْلَهُ مَعَافِرَ .
also referenced under: Book 23, Hadith 0 (In-Book) & Volume 3, Book 23, Hadith 2453 (DarusSalam)