When the Prophet (ﷺ) sent him to Yemen, he instructed him to take as Zakah on cattle; one Tabī‘ (a one-year-old male calf) or Tabī‘ah (a one-year-old female calf) for every thirty

The Prophet (ﷺ) sent Mu‘ādh ibn Jabal (may Allah be pleased with him) to Yemen to teach the people and call them to Islam. Among the instructions he gave him was to collect Zakah from the Muslims' cattle: from every thirty cows, one Tabī‘ or Tabī‘ah (a one-year-old bull or cow) and from every forty cows, one Musinnah (a two-year-old cow). And that he should take Jizyah (protection tax) from the People of the Book—the Jews and Christians—of one dinar from every adult male, or its equivalent in Yemeni garments known as Ma‘āfiri.

1. Jizyah is taken only from those who have reached puberty, because the criterion for exemption is that it is not taken from anyone whose killing is unlawful if captured, such as children, women, and others like them.
2. The amount of Jizyah is determined according to the Ijtihād (independent reasoning) of the ruler, as it varies based on factors such as place, time, wealth, and poverty. The evidence for this is that the Prophet (ﷺ) personally set its amount for the people of Yemen, saying to Mu‘ādh: "Take from every adult male one dinar," whereas ‘Umar (may Allah be pleased with him) later increased its amount when he assessed it for the people of the Levant.
3. Paying attention to the collection of Zakah and appointing officials to collect it is among the responsibilities of the ruler.
4. Tabī‘: It is the calf that has completed one year and entered its second; it is called Tabī‘ because it still follows its mother.
5. The dinar: A gold coin; the Islamic dinar weighs four and a quarter grams (4.25 g) of gold.

سنن أبي داود (3/ 26) (1576). سنن الترمذي (2/ 13) (623). سنن النسائي (5/ 25) (2450 - 2451). سنن ابن ماجه (3/ 22) (1803). فتح ذي الجلال والإكرام شرح بلوغ المرام، لابن عثيمين (3/ 35). توضيح الأحكام من بلوغ المرام، لعبد الله البسام (3/ 297). سبل السلام، للصنعاني (1/ 517 ).