Musannaf Ibn Abi Shaybah

Hazrat Abu Awn Muhammad bin Ubaidullah Thaqafi (may Allah have mercy on him) narrates that Hazrat Umar (may Allah be pleased with him) and Hazrat Ali (may Allah be pleased with him), both of these noble companions, stated: When any dhimmi embraces Islam and he also owns some land, then we will remove the jizya from him and will collect the kharaj (land tax) on his land.