Chapter 23: The Book of Zakah
It was narrated that Mu' adh said: That when the Messenger of Allah sent him to Yemen, he commanded him to take from every thirty, cattle a male or female Tabi'(two-year-old), and from every forty, a Musinnah (three-year-old), and from every person who had reached the age of puberty a Dinar or is equivalent in Ma' afir. (Da 'if)
Sunan an-Nasa'i 2452