Sunan an-Nasa'i 2452
سنن النسائي#2452Sahihأَخْبَرَنَا 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)
Scholarly Authentication
The label above is the grade most of these scholars gave — 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. Each scholar's own wording:
In-book reference: 23:18