Musannaf Ibn Abi Shayba 13:838

Abu Bakr narrated to us, he said: Zayd ibn al-Hubab narrated to us, from Raja’ ibn Abi Salamah, he said: Nu’aym ibn Salamah informed me that ‘Umar ibn ‘Abd al-‘Aziz handed over land to a man, for which he would pay the jizya.