Musannaf Ibn Abi Shaybah

Hazrat Masna reports that the letter of Hazrat Umar bin Abdul Aziz was read before us (it was written in it): A Muslim will not collect ushr on wine.

Ibrahim says that 'ushr will be collected on wine, and it will be collected in double amount.

It is narrated from Hazrat Suwaid bin Ghaflah that the officials of Hazrat Umar asked Hazrat Umar regarding pigs and wine, whether they should accept jizya on them or not? Hazrat Umar wrote in reply that if their owners appoint someone as their guardian.