Zakat (Kitab Al-Zakat)
9/5. Chapter:
Zakat On Pasturing Animals
Sunan Abi Dawud
حَدَّثَنَا النُّفَيْلِيُّ، حَدَّثَنَا أَبُو مُعَاوِيَةَ، عَنِ الأَعْمَشِ، عَنْ أَبِي وَائِلٍ، عَنْ مُعَاذٍ، أَنَّ النَّبِيَّ صلى الله عليه وسلم لَمَّا وَجَّهَهُ إِلَى الْيَمَنِ أَمَرَهُ أَنْ يَأْخُذَ مِنَ الْبَقَرِ مِنْ كُلِّ ثَلاَثِينَ تَبِيعًا أَوْ تَبِيعَةً وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً وَمِنْ كُلِّ حَالِمٍ - يَعْنِي مُحْتَلِمًا - دِينَارًا أَوْ عِدْلَهُ مِنَ الْمَعَافِرِ ثِيَابٌ تَكُونُ بِالْيَمَنِ .
Narrated Mu'adh ibn Jabal: 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 1576In-book reference : Book 9, Hadith 21English translation : Book 9, Hadith 1571