Sunan Abu Dawud #3029

Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah)
Abyad spoke to the Messenger of Allah (ﷺ) about sadaqah when he came along with a deputation to him. He replied: O brother of Saba', sadaqah is unavoidable. He said: We cultivated cotton, Messenger of Allah. The people of Saba' scattered, and there remained only a few at Ma'arib. He therefore concluded a treaty of peace with the Messenger of Allah (ﷺ) to give seventy suits of cloth, equivalent to the price of the Yemeni garments known as al-mu'afir, to be paid every year on behalf of those people of Saba' who remained at Ma'arib. They continued to pay them till the Messenger of Allah (ﷺ) died. The governors after the death of the Messenger of Allah (ﷺ) broke the treaty concluded by Abyad by Hammal with the Messenger of Allah (ﷺ) to give seventy suits of garments. AbuBakr then revived it as the Messenger of Allah (ﷺ) had done till AbuBakr died. When AbuBakr died, it was discontinued and the sadaqah was levied.
Narrated by Narrated Abyad ibn Hammal:

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