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 . Abu-ʿUbaid from Masrûḳ:—The Prophet delegated Muʿâdh to al-Yaman giving him orders to take a one-year-old cow out of every thirty cows; one full-grown cow, of every forty; and one dînâr, or its equivalent in clothes, from every adult.

. Al-Ḥusain ibn-al-Aswad from al-Ḥasan:—The Prophet collected poll-tax from the Magians of Hajar and the Magians of al-Yaman, and assessed one dînâr or its equivalent in clothes on every adult or female from the Magians of al-Yaman.

. ʿAmr an-Nâḳid from ʿAmr ibn-Shuʿaib's grandfather:—The Prophet assessed one dînâr as tax on every adult among the people of al-Yaman.

Shaibân ibn-abi-Shaibah-l-Ubulli from Yaḥya ibn-Ṣaifi or from ibn-ʿAbbâs:—When the Prophet delegated Muʿâdh ibn-Jabal to al-Yaman he said, "When thou comest to any of the 'People of the Book,' tell them, 'Allah made it obligatory on you to pray five times per day and night '. If they obey, tell them, 'Allah made it obligatory on you to fast during the month of Ramaḍân of every year'. If they obey, tell them, 'Allah made it obligatory on him of you who can afford it to undertake a pilgrimage to Makkah'. If they obey, tell them, 'Allah has made it obligatory on you to offer ṣadaḳah on your possessions to be taken from the rich among you and turned over to the poor among you.' If they obey, then avoid their choice possessions and beware of the imprecation of the oppressed, for between his imprecation and Allah there is no veil or screen."

. Shaibân from al-Mughîrah ibn-ʿAbdallâh:—Al-Ḥajjâj said, "Give ṣadaḳah on every leguminous plant." Regarding this abu-Burdah ibn-abi