The Book of Zakah
23/25. Chapter:
On What One-Tenth Is Due, And on What One-Half Of One-Tenth Is Due
Sunan an-Nasai
أَخْبَرَنَا هَنَّادُ بْنُ السَّرِيِّ، عَنْ أَبِي بَكْرٍ، - وَهُوَ ابْنُ عَيَّاشٍ - عَنْ عَاصِمٍ، عَنْ أَبِي وَائِلٍ، عَنْ مُعَاذٍ، قَالَ بَعَثَنِي رَسُولُ اللَّهِ صلى الله عليه وسلم إِلَى الْيَمَنِ فَأَمَرَنِي أَنْ آخُذَ مِمَّا سَقَتِ السَّمَاءُ الْعُشْرَ وَفِيمَا سُقِيَ بِالدَّوَالِي نِصْفَ الْعُشْرِ .
It was narrated that Mu'adh said: "The Messenger of Allah sent me to Yemen and he commanded me to take one-tenth of whatever is irrigated by the sky, and half of one-tenth of whatever is irrigated by means of buckets."
Reference : Sunan an-Nasa'i 2490In-book reference : Book 23, Hadith 56English translation : Vol. 3, Book 23, Hadith 2492