Anas bin Sirin (may Allah have mercy on him) said: Sayyiduna Anas bin Malik (may Allah be pleased with him) sent me to collect a tenth from trade goods. Anas bin Sirin (may Allah have mercy on him) said: Collecting a tenth from trade goods is your job, and you have sent me? He said: Are you not pleased that I am sending you to the task to which Sayyiduna Umar (may Allah be pleased with him) appointed me? Sayyiduna Umar (may Allah be pleased with him) ordered me to take a quarter of a tenth from the Muslims, a twentieth from the dhimmis (protected non-Muslim subjects), and a tenth from whoever is not a dhimmi.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18763
Anas bin Sirin (may Allah have mercy on him) said: Anas bin Malik (may Allah be pleased with him) sent me a message, but I delayed; at the second message I came. Anas bin Malik (may Allah be pleased with him) said: I thought that if I had told you, for my pleasure, to move this stone, you would have done it. But I chose the best of work for you, and you disliked it. He said: I will write out for you the practice of Sayyiduna Umar (may Allah be pleased with him). I said: Write it. So he wrote that from the Muslims one dirham is to be collected from every forty dirhams; from the dhimmis, one dirham from every twenty dirhams; and from those who have no covenant of protection, one dirham from every ten dirhams. I asked: Who are the non-dhimmis? He said: The Romans who come to Syria for trade.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18764
Anas bin Sirin (may Allah have mercy on him) said: Sayyiduna Umar (may Allah be pleased with him) sent Sayyiduna Anas bin Malik (may Allah be pleased with him) to collect the sadaqah of Basrah, and Sayyiduna Anas bin Malik (may Allah be pleased with him) said to me: I am sending you to the task to which Sayyiduna Umar (may Allah be pleased with him) appointed me. I said: I will not do your work until you give me in writing the instructions of Sayyiduna Umar (may Allah be pleased with him). So he gave me in writing that a fortieth is to be collected from the Muslims; from the wealth of the dhimmis, when they travel to different cities for trade, a twentieth; and from the wealth of the harbi disbelievers (those at war with the Muslims), a tenth.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18765
Salim narrates from his father (Abdullah bin Umar, may Allah be pleased with them both) that Sayyiduna Umar (may Allah be pleased with him) used to collect a twentieth on wheat and oil from the people of the Nabat, so that they would bring more goods to Madinah, and he used to collect a tenth on qitniyyah (pulses).
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18766
Sayyiduna al-Sa'ib bin Yazid (may Allah be pleased with him) said: I was an official, together with Sayyiduna Abdullah bin Utbah (may Allah be pleased with him), over the market of Madinah in the time of Sayyiduna Umar (may Allah be pleased with him), and he used to collect a tenth from the people of the Nabat region.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18767
Imam Malik (may Allah have mercy on him) asked Ibn Shihab (may Allah have mercy on him): On what basis did Sayyiduna Umar (may Allah be pleased with him) collect a tenth from the Nabat region? He said: It used to be collected from them in the Era of Ignorance (Jahiliyyah), so Sayyiduna Umar (may Allah be pleased with him) kept it in place.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18768
Al-Sa'ib bin Yazid (may Allah be pleased with him) said: I used to collect the tithe with Abdullah bin Utbah in the time of Sayyiduna Umar (may Allah be pleased with him), and he used to collect a twentieth from the trade goods of the dhimmis.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18769
Al-Hasan al-Basri (may Allah have mercy on him) said: Sayyiduna Abu Musa al-Ash'ari (may Allah be pleased with him) wrote to Sayyiduna Umar (may Allah be pleased with him) that when Muslim traders go into the Abode of War (dar al-harb), a tenth is collected from them. Sayyiduna Umar (may Allah be pleased with him) replied: When their people come (to us), collect a tenth from them; collect a twentieth from the dhimmi traders; and from the Muslims five dirhams are to be collected on two hundred dirhams, and on whatever exceeds that, one dirham on every forty dirhams.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18770
Ziyad bin Hudayr (may Allah have mercy on him) said: I wrote to Sayyiduna Umar (may Allah be pleased with him) that harbi disbelievers come into the territory of the Muslims and stay there. Sayyiduna Umar (may Allah be pleased with him) said: If they stay six months, collect a tenth from them; if they stay a whole year, collect a twentieth.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18771
Ziyad bin Hudayr (may Allah have mercy on him) said: We did not collect a tenth from a Muslim or from a mu'ahad (one under a covenant). The narrator said: I asked: From whom did you collect the tithe? He said: We collected a tenth from the harbi traders, because when we went to them, they too collected a tenth from us.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18772
Harb bin Ubaydullah narrates from his father, and he from Abu Hamidah (may Allah be pleased with him), that the Messenger of Allah (peace and blessings be upon him) said: "The tithe, that is, the tenth, is not upon the Muslims; rather it is upon the Jews and the Christians."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18773