Mishkat al-Masabih 19 Jihad كتاب الجهاد 249

وَعَنْ حَرْبِ بْنِ عُبَيْدِ اللَّهِ عَنْ جَدِّهِ أبي أُمِّه عَنْ أَبِيهِ أَنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ قَالَ: «إِنَّمَا الْعُشُورُ عَلَى الْيَهُودِ وَالنَّصَارَى وَلَيْسَ عَلَى الْمُسْلِمِينَ عُشُورٌ» . رَوَاهُ أَحْمَدُ وَأَبُو دَاوُدَ

Harb b. ‘Ubaidallah told on the authority of his grandfather, his mother’s father, that he had it on the authority of his father that God’s Messenger said, “Tithes are to be levied on Jews and Christians, but are not to be levied on Muslims.” Ahmad and Abu Dawud transmitted it.