Umar bin Abd al-Aziz (may Allah have mercy on him) wrote that whoever asks where the wealth of fay' should be spent, the answer is: as Umar bin al-Khattab (may Allah be pleased with him) ruled, which the Muslims then considered just and in agreement with the saying of the Messenger of Allah (peace and blessings be upon him): "Allah Almighty has placed the truth upon the tongue and heart of Umar." Umar (may Allah be pleased with him) fixed the stipends and granted protection (dhimmah) to the people of all religions in return for the jizyah, and he neither levied the khumus on it nor treated it like the spoils of war.
The narration of Umar bin Abd al-Aziz from Umar bin al-Khattab (may Allah be pleased with him) is munqati' (broken), and Allah knows best.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب قسم الفيء والغنيمة / 12723