Sunan Ibn Majah
1818
Sahih+3

It was narrated that: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.”

SahihAl-Albani
Hasan SahihMuhammad Fouad Abd al-Baqi