Those who held that tithes are due only once a year

Ziyad bin Hudayr said: Sayyiduna Umar (may Allah be pleased with him) appointed me as an agent to collect (the tithe) and the like from the boat people. I used to take the tithe from everyone who came and went. A man went to Sayyiduna Umar and informed him, and he wrote to me: Collect the tithe only once a year.

It is narrated from Ibrahim that a Christian came to Sayyiduna Umar (may Allah be pleased with him) and said: Your agent collects the tithe twice in a year. He asked: Who are you? He said: I am the Christian elder. Sayyiduna Umar said: And I am the elder of the upright (hanif) religion. Then he wrote to his agent: Collect the tithe only once a year.

Ziyad bin Hudayr said: I am the first person who collected the tithe in Islam.