and on land irrigated by the animal-driven water-wheel, one half of one-tenth.
For livestock: on every forty camels a two-year-old she-camel fit for riding is due; on every thirty camels a two-year-old male camel; on every five camels one sheep; on every ten camels two sheep. On every forty head of cattle one cow is due; on every thirty head a yearling calf, male or female. On every forty head of grazing sheep kept on their own, one sheep is due. This is the obligation that Allah has enjoined upon the believers concerning Zakāh. Whoever gives more of his own accord, it is better for him. Whoever pays it, bears witness to his Islam, and supports the believers against the idolaters is counted among the believers—he enjoys their rights and bears their duties—and he enjoys the covenant of Allah and the covenant of His Messenger. Anyone from among the Jews or Christians who embraces Islam is likewise one of the believers, possessing the same rights and duties. Whoever chooses to remain a Jew or a Christian shall not be compelled to leave his faith, but he must pay the jizyah: from every adult, male or female, free or slave, one full dinar of the Maʿāfir standard, or its equivalent in garments. Whoever delivers that to the Messenger of Allah has the covenant of Allah and the covenant of His Messenger; whoever withholds it is an enemy of Allah and His Messenger.
To proceed: The Prophet of Allah, Muhammad, has sent word to Zurʿah Dhū Yazan: when my envoys reach you, treat them well—Muʿādh ibn Jabal, ʿAbd Allāh ibn Zayd, Mālik ibn ʿUbādah, ʿUqbah ibn Namir, Mālik ibn Murrah, and their companions. Gather whatever Zakāh and jizyah is due from your districts and hand it over to my envoys. Their commander is Muʿādh ibn Jabal; see to it that he returns only well pleased.
To continue: Muhammad bears witness that there is no deity but Allah and that he is His servant and Messenger. Mālik ibn Murrah al-Rahāwī has informed me that you were the first of Ḥimyar to embrace Islam and that you slew the idolaters. Rejoice, therefore, in this good news. I counsel you to treat Ḥimyar well: do not betray them and do not abandon them, for the Messenger of Allah is the protector of both your rich and your poor. Zakāh is not lawful for Muhammad nor for the members of his household; it is a purification levy for the poor among the Muslims and the wayfarer. Mālik has conveyed the news faithfully and kept the trust; therefore treat him well. I have sent to you men from the best of my family—those firmest in religion and most knowledgeable—so treat them kindly, for they are under careful watch. Peace be upon you, and the mercy and blessings of Allah.
Imām Aḥmad said: Ḥasan narrated to us, ʿUmārah narrated to us, from Thābit, from Anas ibn Mālik, that the king of Dhū Yazan presented the Messenger of Allah ﷺ with a robe that he had purchased for thirty-three male camels and thirty-three female camels.
Abū Dāwūd likewise transmitted it through ʿAmr ibn ʿAwn al-Wāsiṭī, from ʿUmārah ibn Zādhān al-Ṣaydilānī, from Thābit al-Bunānī, from Anas, with the same report.