Musannaf Ibn Abi Shayba 28:116

Muhammad ibn Abd Allah al-Asadi narrated to us, from Mu'qil, who said: Umar ibn Abd al-Aziz wrote: "Nothing shall be taken from the People of the Book except one-third of the jizya. And nothing shall be taken from a fugitive, nor from a dead person. And the people of the land shall not be taken for the shame (or disgrace)."