It was narrated from Muadh:

That the Messenger of Allah sent him to Yemen, and he commanded him to take a Dinar, or its equivalent in Maafr,[1] from each person who had reached the age of puberty. And with regard to cattle, from every thirty a male or female Tabi '(two-year-old). And from every forty a Musinnah (three-year-old).

أَخْبَرَنَا مُحَمَّدُ بْنُ رَافِعٍ، قَالَ حَدَّثَنَا يَحْيَى بْنُ آدَمَ، قَالَ حَدَّثَنَا مُفَضَّلٌ، - وَهُوَ ابْنُ مُهَلْهَلٍ - عَنِ الأَعْمَشِ، عَنْ شَقِيقٍ، عَنْ مَسْرُوقٍ، عَنْ مُعَاذٍ، . أَنَّ رَسُولَ اللَّهِ ﷺ بَعَثَهُ إِلَى الْيَمَنِ وَأَمَرَهُ أَنْ يَأْخُذَ مِنْ كُلِّ حَالِمٍ دِينَارًا أَوْ عِدْلَهُ مَعَافِرَ وَمِنَ الْبَقَرِ مِنْ ثَلاَثِينَ تَبِيعًا أَوْ تَبِيعَةً وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً " .