(34) باب فِي الذِّمِّيِّ يُسْلِمُ فِي بَعْضِ السَّنَةِ هَلْ عَلَيْهِ جِزْيَةٌ
Muhammad bin Kathir said "Sufyan was asked to explain the tradition mentioned above." He said "When he embraces Islam, no jizyah will be levied on him."
Reference: Sunan Abi Dawud 3054
In-book reference: Book 20, Hadith 127
English translation: Book 19, Hadith 3048