Sunan an-Nasa'i al-Kubra 2243
Aḥmad b. Sulaymān al-Ruhāwī > Yaʿlá b. ʿUbayd > al-Aʿmash > Shaqīq > Masrūq And al-Aʿmash > Ibrāhīm
"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 الرُّهَاوِيُّ قَالَ حَدَّثَنَا يَعْلَى بْنُ عُبَيْدٍ قَالَ حَدَّثَنَا الْأَعْمَشِ عَنْ شَقِيقٍ عَنْ مَسْرُوقٍ وَالْأَعْمَشِ عَنْ إِبْرَاهِيمَ قَالَا قَالَ
مُعَاذٌ بَعَثَنِي رَسُولُ اللهِ ﷺ إِلَى الْيَمَنِ «فَأَمَرَنِي أَنْ آخُذَ مِنْ كُلِّ أَرْبَعِينَ بَقَرَةً ثَنِيَّةً وَمِنْ كُلِّ ثَلَاثِينَ تَبِيعًا وَمِنْ كُلِّ حَالِمٍ دِينَارًا أَوْ عِدْلَهُ مَعَافِرَ»