When the Prophet (ﷺ) sent him to the Yemen, he ordered him to take a male or a female calf a year old for every thirty cattle and a cow in its third year for every forty, and one dinar for every adult (unbeliever as a poll-tax) or cloths of equivalent value manufactured in the Yemen.
Reference: Sunan Abi Dawud 1576 In-book : Book 9, Hadith 21 English translation : Book 9, Hadith 1571
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