Musannaf Ibn Abi Shayba 28:414

Hafs ibn Ghiyath narrated to us, from Muhammad ibn Qays, from Abu ‘Awn Muhammad ibn ‘Ubayd Allah al-Thaqafi, from ‘Umar and ‘Ali, they both said: "If he embraces Islam and he possesses land, we remit the jizya from him and we take its kharaj (land tax)."