(33) باب فِي تَعْشِيرِ أَهْلِ الذِّمَّةِ إِذَا اخْتَلَفُوا بِالتِّجَارَاتِ
Narrated Ubaydullah:
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. (ES)
Reference (ES): Sunan Abi Dawud 3046 (ES)
In-book reference (ES): Book 20, Hadith 119 (ES)
English translation (ES): Book 19, Hadith 3040 (ES)