Sunan Abi Dawud, Hadith 3054 ⓘ
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.”
حَدَّثَنَا مُحَمَّدُ بْنُ كَثِيرٍ، قَالَ سُئِلَ سُفْيَانُ عَنْ تَفْسِيرِ، هَذَا فَقَالَ إِذَا أَسْلَمَ فَلاَ جِزْيَةَ عَلَيْهِ .
also referenced under: Hadith 3048 (Hasan)