That the Messenger of Allah sent him to Yemen, and he commanded him to take a Dinar, or its equivalent in Maafr,[1] from each person who had reached the age of puberty. And with regard to cattle, from every thirty a male or female Tabi '(two-year-old). And from every forty a Musinnah (three-year-old). (Daif) (Using translation from Nasāʾī 2450)
«أَنَّ رَسُولَ اللَّهِ ﷺ بَعَثَهُ إِلَى الْيَمَنِ وَأَمَرَهُ أَنْ يَأْخُذَ مِنَ الْبَقَرِ مِنْ كُلِّ ثَلَاثِينَ بَقَرَةً تَبِيعًا وَمِنْ كُلِّ أَرْبَعِينَ بَقَرَةً مُسِنَّةً وَمِنْ كُلِّ حَالِمٍ دِينَارًا أَوْ عِدْلَهُ ثَوْبَ مَعَافِرَ»