Hadith
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 " .
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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
Da'if · Al-Albani
Sunan Abi Dawud 3046 ·Book 20, Hadith 119·Also available on sunnah.com·