Sunan Abi Dawud 3046
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.
حَدَّثَنَا مُسَدَّدٌ، حَدَّثَنَا أَبُو الأَحْوَصِ، حَدَّثَنَا عَطَاءُ بْنُ السَّائِبِ، عَنْ حَرْبِ بْنِ عُبَيْدِ اللَّهِ، عَنْ جَدِّهِ أَبِي أُمِّهِ، عَنْ أَبِيهِ، قَالَ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏
"‏ إِنَّمَا الْعُشُورُ عَلَى الْيَهُودِ وَالنَّصَارَى وَلَيْسَ عَلَى الْمُسْلِمِينَ عُشُورٌ ‏"‏ ‏.‏