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."

أَخْبَرَنَا أَحْمَدُ بْنُ حَرْبٍ، قَالَ حَدَّثَنَا أَبُو مُعَاوِيَةَ، عَنِ الأَعْمَشِ، عَنْ إِبْرَاهِيمَ، عَنْ مَسْرُوقٍ، عَنْ مُعَاذٍ، قَالَ لَمَّا بَعَثَهُ رَسُولُ اللَّهِ صلى الله عليه وسلم إِلَى الْيَمَنِ أَمَرَهُ أَنْ يَأْخُذَ مِنْ كُلِّ ثَلاَثِينَ مِنَ الْبَقَرِ تَبِيعًا أَوْ تَبِيعَةً وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً وَمِنْ كُلِّ حَالِمٍ دِينَارًا أَوْ عِدْلَهُ مَعَافِرَ ‏.‏

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)