Musannaf Ibn Abi Shaybah 10893 — The Christians of Banu Taghlib: what

Ruzayq said: Umar bin Abd al-Aziz wrote to me: From the dhimmi traders who pass by you, on the wealth of theirs that is displayed and that circulates in trade, take one dinar on every twenty dinars. Whatever is less than that, take from it in proportion, until it reaches ten. Then, when it falls three dinars short of that, leave it and take nothing from it; and write for them a receipt, valid until the same time next year, for what you take from them.