عَنْ أَبِي أُمَيَّةَ رَجُلٍ مِنْ بَنِي تَغْلَبَ قَالَ سَمِعْتُ النَّبِيَّ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ يَقُولُ لَيْسَ عَلَى الْمُسْلِمِينَ عُشُورٌ إِنَّمَا الْعُشُورُ عَلَى الْيَهُودِ وَالنَّصَارَى
It is narrated from Sayyiduna Abu Umayyah (may Allah be pleased with him), a member of the Banu Taghlib tribe, that the Noble Prophet (peace and blessings be upon him) said: There is no tax upon Muslims; however, tax is imposed upon Jews and Christians.