Abu Bakr bin Abi Uvais أبو بكر بن أبي أويس · The Book of Zakah

That the Messenger of Allah sent him to Yemen, and he commanded him to take a Dinar, or its equivalent in Maafr, from each person who had reached the age of puberty. And with regard to cattle, from every thirty a male or female Tabi '(two-year-old). And from every forty a Musinnah (three-year-old). (Daif)