Musannaf Ibn Abi Shaybah

Hazrat Zubair bin Adi al-Yami (may Allah have mercy on him) narrates that a landowner accepted Islam during the time of Hazrat Ali (may Allah be pleased with him). Hazrat Ali (may Allah be pleased with him) said to him: If you remain settled on your land, we will remove the jizya from you, and we will take ushr from your land. But if you move away from there, then we are more entitled to that land.