[Machine] The Messenger of Allah ﷺ did not impose (taxes) except on ten things: camels, cows, sheep, gold, silver, wheat, barley, dates, and raisins. Ibn 'Uyaynah said, "I think he also imposed (taxes) on corn."
لَمْ يَفْرِضْ رَسُولُ اللهِ ﷺ إِلَّا فِي عَشَرَةِ أَشْيَاءَ الْإِبِلِ وَالْبَقَرِ وَالْغَنَمِ وَالذَّهَبِ وَالْفِضَّةِ وَالْحِنْطَةِ وَالشَّعِيرِ وَالتَّمْرِ وَالزَّبِيبِ قَالَ ابْنُ عُيَيْنَةَ أُرَاهُ قَالَ وَالذُّرَةُ