Abu Dawud
Zakat
Book Number: 003 / Hadith Number: 1571
Narated By Mu'adh ibn Jabal : When the Prophet (pbuh) 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.