Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah)
Dawud :: Book 19 : Hadith 3022
Narrated Abyad ibn Hammal:
Abyad spoke to the Apostle of Allah (peace_be_upon_him) 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, Apostle 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 Apostle of Allah (peace_be_upon_him) 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 Apostle of Allah (peace_be_upon_him) died.
The governors after the death of the Apostle of Allah (peace_be_upon_him) broke the treaty concluded by Abyad by Hammal with the Apostle of Allah (peace_be_upon_him) to give seventy suits of garments.
AbuBakr then revived it as the Apostle of Allah (peace_be_upon_him) had done till AbuBakr died. When AbuBakr died, it was discontinued and the sadaqah was levied.