Sunan Abi Dawud, Hadith 3042 ⓘ
A man reported from Bakr bin Wa’il on the authority of his maternal uncle as saying, I said “Apostle of Allaah may I levy tithe on my people.?” He replied “Tithes are to be levied on Jews and Christians.”
حَدَّثَنَا مُحَمَّدُ بْنُ بَشَّارٍ، حَدَّثَنَا عَبْدُ الرَّحْمَنِ، حَدَّثَنَا سُفْيَانُ، عَنْ عَطَاءٍ، عَنْ رَجُلٍ، مِنْ بَكْرِ بْنِ وَائِلٍ عَنْ خَالِهِ، قَالَ قُلْتُ يَا رَسُولَ اللَّهِ أُعَشِّرُ قَوْمِي قَالَ " إِنَّمَا الْعُشُورُ عَلَى الْيَهُودِ وَالنَّصَارَى " .
also referenced under: Hadith 3048 (DarusSalam)