Musannaf Ibn Abi Shayba 13:1574

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