Hadith: Mu‘ādh ibn Jabal (may Allah be pleased with him) reported: The Prophet (may Allah's peace and blessings be upon him) sent me to Yemen and commanded me to collect a Tabī‘ (one-year-old calf) or Tabī‘ah (one-year-old cow) (as Zakah) for every 30 cows, a Musinnah (two-year-old cow) for every 40 cows, and a dinar for every non-Muslim who has reached the age of puberty or its equivalent in clothes

عن معاذ بن جبل رضي الله عنه قال: «بعثني النبي صلى الله عليه وسلم إلى اليمن، فأمرني أن آخذ من كل ثلاثين بقرة تَبِيعًا أَوْ تَبِيعَةً، ومن كل أربعين مُسنة، ومن كل حَالِم دينارًا، أو عَدْلَهُ مَعَافِرَ».
[صحيح] - [رواه أبو داود والترمذي والنسائي وابن ماجه وأحمد]

Mu‘ādh ibn Jabal (may Allah be pleased with him) reported: The Prophet (may Allah's peace and blessings be upon him) sent me to Yemen and commanded me to collect a Tabī‘ (one-year-old calf) or Tabī‘ah (one-year-old cow) (as Zakah) for every 30 cows, a Musinnah (two-year-old cow) for every 40 cows, and a dinar for every non-Muslim who has reached the age of puberty or its equivalent in clothes.
Sahih/Authentic. - [Ibn Maajah]

Explanation

Mu‘ādh ibn Jabal (may Allah be pleased with him) reported that when the Prophet (may Allah's peace and blessings be upon him) sent him as a governor of Yemen and to collect Zakāh and handle other affairs of Yemen, he commanded him to take a young bull or cow, which is one-year-old, as Zakāh for every 30 cows, and a two-year-old cow or bull for every 40 cows. The Prophet (may Allah's peace and blessings be upon him) also told him that the Jizyah is estimated at one gold dinar for every non-Muslim who had attained the age of puberty. Apparently, this applied to all non-Muslim adults, whether rich or poor. Nevertheless, the estimation of the value of Jizyah is up to the judgment of the the Muslim ruler, because it varies from time to time and from place to place, as well as according to richness and poverty, as proved by the fact that the Prophet (may Allah's peace and blessings be upon him) estimated the Jizyah of the people of Yemen as one dinar, while ‘Umar (may Allah be pleased with him) increased its value when he estimated it for the people of the Levant.