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Text and translation
English translation
2452. It was narrated from Muʿādḥ that the Messenger of Allāh ﷺ
sent him to Yemen, and he commanded him to take a Dînâr, or its equivalent in Ma'âfir,[1] from each person who had reached the age of puberty. And with regard to cattle, from every thirty a male or female Tabî' (two-year-old), and from every forty a Musinnah (three-year-old). (Da'if)
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Commentary
Since a considerably large number of the People of the Book had taken up residence in Yemen, the Jizyah or, the protection, or exemption tax, was imposed upon them. The Jizyah is a tax, which a Muslim state levies on its non-Muslim citizens in lieu of their full protection and other civil rights provided to them. (The term Jizyah itself is derived from the verb Jazâ: "He rendered (something) as a satisfaction or as compensation in lieu of something else": Lane: Vol. I, p. 422; 2003 edition)