Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah)
Dawud :: Book 19 : Hadith 3032
Narrated Mu'adh ibn Jabal:
When the Prophet (peace_be_upon_him) sent him to the Yemen, he ordered to take from everyone who had reached puberty one dinar or its equivalent in Mu'afiri garment of Yemen origin.