(18) باب فِي تَدْوِينِ الْعَطَاءِ
Narrated Umar ibn al-Khattab:
A son of Adi ibn Adi al-Kindi said that Umar ibn AbdulAziz wrote (to his governors): If anyone asks about the places where spoils (fay') should be spent, that should be done in accordance with the decision made by Umar ibn al-Khattab (Allah be pleased with him). The believers considered him to be just, according to the saying of the Prophet (ﷺ): Allah has placed truth upon Umar's tongue and heart. He fixed stipends for Muslims, and provided protection for the people of other religions by levying jizyah (poll-tax) on them, deducting no fifth from it, nor taking it as booty.
Reference: Sunan Abi Dawud 2961
In-book reference: Book 20, Hadith 34
English translation: Book 19, Hadith 2955