The tradition mentioned above has also been transmitted by Harb bin Ubaid Allah from the Prophet ﷺ to the same effect through a different chain of narrators. This version has the word kharaj (land tax) instead of ‘ushr (tithes).
Explanation & Benefits
Shaykh Umar Farooq Saeedi
Benefits and Issues:
This narration is weak in its chain of transmission.
In these narrations, the word (ʿushur) has most likely been used due to similarity.
Otherwise, ʿushr is also levied on the agricultural income of Muslims.
Source: Sunan Abu Dawood – Commentary by Shaykh Umar Farooq Saeedi, Page: 3047