Musannaf Ibn Abi Shayba 13:1571

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