Sunan Abi Da'ud · Hadith 3047
Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah) - كتاب الخراج والإمارة والفىء
حدثنا محمد بن عبيد المحاربي، حدثنا وكيع، عن سفيان، عن عطاء بن السائب، عن حرب بن عبيد الله، عن النبي صلى الله عليه وسلم بمعناه قال " خراج " . مكان " العشور " .
The tradition mentioned above has also been transmitted by Harb bin ‘Ubaid Allah from the Prophet (ﷺ) to the same effect through a different chain of narrators. This version has the word kharaj(land tax) instead of ‘ushr (tithes).
Gradings are classical jarḥ-wa-taʿdīl, name-matched to a rijāl index (not individually re-verified).