QuranLang
A man reported from Bakr bin Wa’il on the authority of his maternal uncle as saying, I said “Apostle of Allaah(ﷺ) may I levy tithe on my people.?” He replied “Tithes are to be levied on Jews and Christians.”
Sunan Abi Dawud Book 20, Hadith 121
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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
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Harb ibn Ubaydullah ibn Umayr ath-Thaqafi told on the authority of his grandfather, a man of Banu Taghlib: I came to the Prophet (ﷺ), embraced Islam, and he taught me Islam. He also taught me how I should take sadaqah from my people who had become Muslim. I then returned to him and said: Messenger of Allah, I remembered whatever you taught me except the sadaqah. Should I levy tithe on them? He replied: No, tithes are to be levied on Christians and Jews.
Sunan Abi Dawud Book 20, Hadith 122