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Hadith 23376
‘Urwa bin Al Zubair said “Hisham bin Halim bin Hizam found a man who was the governor of Hims making some Copts stand in the sun for the payment of jizyah. He said “What is this?” I heard the Apostle (ﷺ) as saying “Allaah Most High will punish those who punish the people in this world.”
Sunan Abi Dawud Book 20, Hadith 118
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A man belonging to Usbadhiyin of the people of Bahrayn, who were the Magians of Hajar, came to the Messenger of Allah (ﷺ) and remained with him (for some time), and then came out. I asked him: What have Allah and His Messenger of Allah decided for you? He replied: Evil. I said: Silent. He said: Islam or killing. AbdurRahman ibn Awf said: He accepted jizyah from them. Ibn Abbas said: The people followed the statement of AbdurRahman ibn Awf, and they left that which I heard from the Usbadhi. Sunan Abi Dawud Book 20, Hadith 117
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Harb ibn Ubaydullah told on the authority of his grandfather, his mother's father, that he had it on the authority of his father that the Messenger of Allah (ﷺ) said: Tithes are to be levied on Jews and Christians, but not on Muslims. Sunan Abi Dawud Book 20, Hadith 119