Sunan Abi Dawud, 3046

Narrated Ubaydullah: Harb ibn Ubaydullah told on the authority of his grandfather, his mother's father, that he had it on the authority of his father that the Messenger of Allah (ﷺ) said: Tithes are to be levied on Jews and Christians, but not on Muslims

Rapporté par Ubaydullah : Harb ibn Ubaydullah a rapporté de la part de son grand-père maternel, qui le tenait de son père, que le Messager d’Allah ﷺ a dit : « La dîme doit être prélevée sur les Juifs et les Chrétiens, mais pas sur les musulmans. »