حَدَّثَنَا يَعْلَى بْنُ عُبَيْدٍ ، حَدَّثَنَا الْأَعْمَشُ ، عَنْ شَقِيقٍ ، عَنْ مَسْرُوقٍ ، وَالْأَعْمَشُ ، عَنْ إِبْرَاهِيمَ ، قَالَا : قَالَ مُعَاذٌ : " بَعَثَنِي رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ إِلَى الْيَمَنِفَأَمَرَنِي أَنْ آخُذَ مِنْ كُلِّ أَرْبَعِينَ بَقَرَةً، مُسِنَّةً، وَمِنْ كُلِّ ثَلَاثِينَ تَبِيعًا أَوْ تَبِيعَةً "

Ya’la bin Ubaid narrated to us, Al-A’mash narrated to us, on the authority of Shaqiq, on the authority of Masruq, and Al-A’mash, on the authority of Ibrahim, they said: Muadh said: “He sent me The Messenger of God, may God bless him and grant him peace, went to Yemen and ordered me to take from every forty an old cow, and from every thirty a male or female cow.