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Yahya related to me from Malik that he had asked Ibn Shihab why
Umar ibn al Khattab used to take a tenth from the Nabateans, and Ibn
Shihab replied, "It used to be taken from them in the jahiliyya, and
Umar imposed it on them."
Muwatta Malik Book 17, Hadith 52
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Yahya related to me from Malik from Ibn Shihab that as-Sa'ib ibn
Yazid said, "As a young man I used to work with Abdullah ibn Utba ibn
Masud in the market of Madina in the time of Umar ibn al-Khattab and
we used to take a tenth from the Nabateans."
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Yahya related to me from Zayd ibn Aslam that his father said that
he had heard Umar ibn al-Khattab say, "I once gave a noble horse to
carry somebody in the way of Allah, and the man neglected it. I wished
to buy it back from him and I thought that he would sell it cheaply. I
asked the Messenger of Allah, may Allah bless him and grant him peace,
about it and he said, 'Do not buy it, even if he gives it to you for
one dirham, for someone who takes back his sadaqa is like a dog
swallowing its own vomit.' "