Busr bin Sa'id (may Allah have mercy on him) said that the Messenger of Allah (peace and blessings be upon him) said: "Whatever the sky or springs water, or is naturally moist (ba'l), a tenth is due on it; and on land watered by drawing water with a water-wheel and the like, half a tenth is due."
Imam al-Shafi'i (may Allah have mercy on him) said: It has reached me that this hadith is narrated with a connected chain through the hadith of Ibn Abi Dhubab from the Prophet (peace and blessings be upon him), and I know of no one who differs on it.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7489