عَنْ مُعَاذٍ: أَنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ لَمَّا وَجَّهَهُ إِلَى الْيَمَنِ أَمْرَهُ أَنْ يَأْخُذَ مِنْ كُلِّ حَالِمٍ يَعْنِي مُحْتَلِمٍ دِينَارًا أَوْ عَدْلَهُ مِنَ الْمَعَافِرِيِّ: ثِيَابٌ تَكُونُ بِالْيمن. رَوَاهُ أَبُو دَاوُد

Harb b. ‘Ubaidallah told on the authority of his grandfather, his mother’s father, that he had it on the authority of his father that God’s Messenger said, “Tithes are to be levied on Jews and Christians, but are not to be levied on Muslims.” Ahmad and Abu Dawud transmitted it.