Sunan Abi Da'ud · Hadith 3046
Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah) - كتاب الخراج والإمارة والفىء
حدثنا مسدد، حدثنا أبو الأحوص، حدثنا عطاء بن السائب، عن حرب بن عبيد الله، عن جده أبي أمه، عن أبيه، قال قال رسول الله صلى الله عليه وسلم " إنما العشور على اليهود والنصارى وليس على المسلمين عشور " .
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.
Gradings are classical jarḥ-wa-taʿdīl, name-matched to a rijāl index (not individually re-verified).