Jami` at-Tirmidhi 21:81

Muhammad bin Bash-shar narrated to us (he said):

"Abu Ahmad narrated to us from Sufyan (who said): "Alqamah bin Marthad narrated to us' - and it is similar in its meaning, but he added in it: "if they refuse, then take the Jizyah from them, and it they refuse then seek aid from Allah against them." [Abu 'Eisa said:] This is how it was reported from Waki' and others from Sufyan. And other than Muhammad bin Bash-shar reported it from 'Abdur-Rahman bin Mahdi, and he mentioned the matter of the Jizyah in it.