Musannaf Ibn Abi Shaybah 10127
✧ In everything the earth brings forth there is zakat
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عَبْدُ الْأَعْلَى، عَنْ مَعْمَرٍ قَالَ:
كَتَبَ بِذَلِكَ عُمَرُ بْنُ عَبْدِ الْعَزِيزِ إِلَى أَهْلِ الْيَمَنِ
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No grade is recorded for this wording.