Sayyiduna al-Ala' al-Hadrami (may Allah be pleased with him) said: The Prophet (peace and blessings be upon him) sent me, and he wrote concerning two partners with mixed property, one of whom was a Muslim and the other a polytheist: "Take the tithe ('ushr) from the Muslim, and take the jizyah from the polytheist."
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 15265