When the Messenger of Allah ﷺ appeared as a prophet, Hamdan said to me: Will you go to this man and negotiate for us (with him)? If you accept something, we shall accept it, and if you disapprove of something, we shall disapprove of it. I said: Yes. So I proceeded until I came to the Messenger of Allah ﷺ. I liked his motive and my people embraced Islam. The Messenger of Allah ﷺ wrote the document for Umayr Dhu Marran. He also sent Malik ibn Murarah ar-Rahawi to all the (people of) Yemen. So Akk Dhu Khaywan embraced Islam. Akk was told: Go to the Messenger of Allah ﷺ, and obtain his protection for your town and property. He therefore came (to him) and the Messenger of Allah ﷺ wrote a document for him: "In the name of Allah, Most Beneficent, Most Merciful. From Muhammad, the Messenger of Allah, to Akk Dhu Khaywan. If he is true his land, property and slave, he has the security and the protection of Allah, and Muhammad, the Messenger of Allah. Written by Khalid ibn Sa'id ibn al-'As."  

خَرَجَ رَسُولُ اللَّهِ ﷺ فَقَالَتْ لِي هَمْدَانُ هَلْ أَنْتَ آتٍ هَذَا الرَّجُلَ وَمُرْتَادٌ لَنَا فَإِنْ رَضِيتَ لَنَا شَيْئًا قَبِلْنَاهُ وَإِنْ كَرِهْتَ شَيْئًا كَرِهْنَاهُ قُلْتُ نَعَمْ فَجِئْتُ حَتَّى قَدِمْتُ عَلَى رَسُولِ اللَّهِ ﷺ فَرَضِيتُ أَمْرَهُ وَأَسْلَمَ قَوْمِي وَكَتَبَ رَسُولُ اللَّهِ ﷺ هَذَا الْكِتَابَ إِلَى عُمَيْرٍ ذِي مَرَّانَ قَالَ وَبَعَثَ مَالِكَ بْنَ مِرَارَةَ الرَّهَاوِيَّ إِلَى الْيَمَنِ جَمِيعًا فَأَسْلَمَ عَكٌّ ذُو خَيْوَانَ قَالَ فَقِيلَ لِعَكٍّ انْطَلِقْ إِلَى رَسُولِ اللَّهِ ﷺ فَخُذْ مِنْهُ الأَمَانَ عَلَى قَرْيَتِكَ وَمَالِكَ فَقَدِمَ وَكَتَبَ لَهُ رَسُولُ اللَّهِ ﷺ بِسْمِ اللَّهِ الرَّحْمَنِ الرَّحِيمِ مِنْ مُحَمَّدٍ رَسُولِ اللَّهِ لِعَكٍّ ذِي خَيْوَانَ إِنْ كَانَ صَادِقًا فِي أَرْضِهِ وَمَالِهِ وَرَقِيقِهِ فَلَهُ الأَمَانُ وَذِمَّةُ اللَّهِ وَذِمَّةُ مُحَمَّدٍ رَسُولِ اللَّهِ وَكَتَبَ خَالِدُ بْنُ سَعِيدِ بْنِ الْعَاصِ  

Abyad spoke to the Messenger of Allah ﷺ about sadaqah when he came along with a deputation to him. He replied: O brother of Saba', sadaqah is unavoidable. He said: We cultivated cotton, Messenger of Allah. The people of Saba' scattered, and there remained only a few at Ma'arib. He therefore concluded a treaty of peace with the Messenger of Allah ﷺ to give seventy suits of cloth, equivalent to the price of the Yemeni garments known as al-mu'afir, to be paid every year on behalf of those people of Saba' who remained at Ma'arib. They continued to pay them till the Messenger of Allah ﷺ died. The governors after the death of the Messenger of Allah ﷺ broke the treaty concluded by Abyad by Hammal with the Messenger of Allah ﷺ to give seventy suits of garments. AbuBakr then revived it as the Messenger of Allah ﷺ had done till AbuBakr died. When AbuBakr died, it was discontinued and the sadaqah was levied.  

أَنَّهُ كَلَّمَ رَسُولَ اللَّهِ ﷺ فِي الصَّدَقَةِ حِينَ وَفَدَ عَلَيْهِ فَقَالَ يَا أَخَا سَبَإٍ لاَ بُدَّ مِنْ صَدَقَةٍ فَقَالَ إِنَّمَا زَرْعُنَا الْقُطْنُ يَا رَسُولَ اللَّهِ وَقَدْ تَبَدَّدَتْ سَبَأٌ وَلَمْ يَبْقَ مِنْهُمْ إِلاَّ قَلِيلٌ بِمَأْرِبٍ فَصَالَحَ نَبِيَّ اللَّهِ ﷺ عَلَى سَبْعِينَ حُلَّةِ بَزٍّ مِنْ قِيمَةِ وَفَاءِ بَزِّ الْمَعَافِرِ كُلَّ سَنَةٍ عَمَّنْ بَقِيَ مِنْ سَبَإٍ بِمَأْرِبَ فَلَمْ يَزَالُوا يُؤَدُّونَهَا حَتَّى قُبِضَ رَسُولُ اللَّهِ ﷺ وَإِنَّ الْعُمَّالَ انْتَقَضُوا عَلَيْهِمْ بَعْدَ قَبْضِ رَسُولِ اللَّهِ ﷺ فِيمَا صَالَحَ أَبْيَضُ بْنُ حَمَّالٍ رَسُولَ اللَّهِ ﷺ فِي الْحُلَلِ السَّبْعِينَ فَرَدَّ ذَلِكَ أَبُو بَكْرٍ عَلَى مَا وَضَعَهُ رَسُولُ اللَّهِ ﷺ حَتَّى مَاتَ أَبُو بَكْرٍ فَلَمَّا مَاتَ أَبُو بَكْرٍ ؓ انْتَقَضَ ذَلِكَ وَصَارَتْ عَلَى الصَّدَقَةِ