Musannaf Ibn Abi Shaybah

Hazrat Ziyad bin Hudair narrates that Hazrat Umar Farooq appointed me as an official to collect (ushr) and other dues from the boatmen. I used to collect ushr from everyone coming and going. A man went to Hazrat Umar and informed him about this. He wrote to me: Ushr should be collected only once a year.

It is narrated from Ibrahim that a Christian elder came to Hazrat Umar Farooq and said, "Your official collects 'ushr' (a type of tax) twice a year." Hazrat Umar asked, "Who are you?" He replied, "The elder (leader) of the Christians." Hazrat Umar Farooq said, "I am the elder (leader) of the religion of Hanif." Then he wrote to his official instructing him to collect 'ushr' only once a year.

Hazrat Ziyad bin Hudair says that I am the first person who collected 'ushr in Islam.