Musannaf Ibn Abi Shayba 13:1576

Abu Bakr narrated to us, he said: Waki’ narrated to us, from Sufyan, from Jabir, from ‘Amir, that al-Rufayl, the *dihqan* (landowner/chief) of al-Nahrayn, accepted Islam. So ‘Umar allotted for him two thousand [dirhams] and lifted the *jizyah* from his head, and returned his land to him, [on the condition that] he pays the *kharaj* (land tax) for it.