(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.
Reference: Sunan Abi Dawud 3046
In-book reference: Book 20, Hadith 119
English translation: Book 19, Hadith 3040