Sunan Abi Dawud 1576
سنن أبي داود#1576Sahihحَدَّثَنَا النُّفَيْلِيُّ، حَدَّثَنَا أَبُو مُعَاوِيَةَ، عَنِ الأَعْمَشِ، عَنْ أَبِي وَائِلٍ، عَنْ مُعَاذٍ، أَنَّ النَّبِيَّ صلى الله عليه وسلم لَمَّا وَجَّهَهُ إِلَى الْيَمَنِ أَمَرَهُ أَنْ يَأْخُذَ مِنَ الْبَقَرِ مِنْ كُلِّ ثَلاَثِينَ تَبِيعًا أَوْ تَبِيعَةً وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً وَمِنْ كُلِّ حَالِمٍ - يَعْنِي مُحْتَلِمًا - دِينَارًا أَوْ عِدْلَهُ مِنَ الْمَعَافِرِ ثِيَابٌ تَكُونُ بِالْيَمَنِ .
Narrated Mu'adh ibn Jabal: When the Prophet (ﷺ) sent him to the Yemen, he ordered him to take a male or a female calf a year old for every thirty cattle and a cow in its third year for every forty, and one dinar for every adult (unbeliever as a poll-tax) or cloths of equivalent value manufactured in the Yemen
Scholarly Authentication
The label above is the grade most of these scholars gave, each scholar counted once — one dissenting opinion no longer speaks for all of them. If any scholar calls a narration fabricated, that verdict is shown instead, whatever the others say. When they judged only its chain of narrators (“Isnaad”), the label says “Sound chain”. Each scholar's own wording:
Our source also lists this ruling under Muhammad Muhyi Al-Din Abdul Hamid, the editor of the printed edition it was taken from. It is al-Albani's ruling printed again, so it is counted once.
In-book reference: 9:21