Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah)
20/33. Chapter:
Levying The 'Ushur On Ahl Adh-Dhimmah If They Deal In Trade
Sunan Abi Dawud
حَدَّثَنَا مُحَمَّدُ بْنُ عُبَيْدٍ الْمُحَارِبِيُّ، حَدَّثَنَا وَكِيعٌ، عَنْ سُفْيَانَ، عَنْ عَطَاءِ بْنِ السَّائِبِ، عَنْ حَرْبِ بْنِ عُبَيْدِ اللَّهِ، عَنِ النَّبِيِّ صلى الله عليه وسلم بِمَعْنَاهُ قَالَ " خَرَاجٌ " . مَكَانَ " الْعُشُورُ " .
The tradition mentioned above has also been transmitted by Harb bin ‘Ubaid Allah from the Prophet (ﷺ) to the same effect through a different chain of narrators. This version has the word kharaj(land tax) instead of ‘ushr (tithes).
Reference : Sunan Abi Dawud 3047In-book reference : Book 20, Hadith 120English translation : Book 19, Hadith 3041