Hadith #1552 (Sunan Ibn Majah)
Book: The Chapters Regarding Zakat
Narrator(s): Abu Burzah al-Aslami, Ahmed bin 'Ubda bin Musa أحمد بن عبدة بن موسى, Ali bin al-Hazur/ 'Ali bin Abi Fatima علي بن الحزور/علي بن أبي فاطمة

Mu’adh bin Jabal said: “The Messenger of Allah (ﷺ) sent me to Yemen and commanded me to take one-tenth of that which was irrigated by deep roots, and to take one half of one-tenth of that which was irrigated by means of buckets.”

Source: https://parallelquran.com/hadith/sunan-ibn-majah-1552/