Sunan Abi Da'ud · Hadith 3054
Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah) - كتاب الخراج والإمارة والفىء
حدثنا محمد بن كثير، قال سئل سفيان عن تفسير، هذا فقال إذا أسلم فلا جزية عليه .
Muhammad bin Kathir said “Sufyan was asked to explain the tradition mentioned above.” He said “When he embraces Islam, no jizyah will be levied on him.”
Gradings are classical jarḥ-wa-taʿdīl, name-matched to a rijāl index (not individually re-verified).