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
← Previous Hadith ‘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 Next Hadith → 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).

Sunan Abi Dawud Book 20, Hadith 120