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.