Musannaf Ibn Abi Shayba 28:415

Waki' narrated to us, he said: Sufyan narrated to us, from Qays ibn Muslim, from Tariq ibn Shihab, that a female *dihqan* (landowner/official) from the people of Nahr al-Malik accepted Islam. Umar said: "Return her land to her; she shall pay the *kharaj* (land tax) for it."