Hadith 5:77
Ya'la ibn 'Ubayd narrated to us, from Yahya ibn Sa'id, from Ruzayq (Zurayq), the freed slave of Banu Fazara, that 'Umar ibn 'Abd al-'Aziz wrote to him when he was appointed caliph: "Take from the Muslim merchants who pass by you, regarding the wealth they circulate, one dinar for every forty dinars. For whatever is less than that, calculate it according to the proportion of what is less, until it reaches ten dinars. If it is less by a third of a dinar, then leave it; do not take anything from it. Write for them a receipt for what you take from them, valid until the same time the following year. And take from the merchants of the People of the Dhimma (protected non-Muslims) who pass by you, regarding the wealth they display and intend for trade, one dinar for every twenty dinars. For whatever is less than that, calculate it according to the proportion of what is less, until it reaches ten dinars. If it is less by a third of a dinar, then leave it; do not take anything from it. Write for them a receipt for what you take from them, valid until the same time the following year."
حدثنا يعلى بن عبيد عن يحيى بن سعيد عن رزيق ( ( ( زريق ) ) ) مولى بني فزارة أن عمر بن عبد العزيز كتب إليه حين استخلف خذ ممن مر بك من تجار المسلمين فيما يديرون من أموالهم من كل أربعين دينارا دينارا فما نقص فبحساب ما نقص حتى يبلغ عشرة دنانير فإذا نقصت ثلث دينار فدعها لا تأخذ منها شيئا واكتب لهم براءة بما تأخذ منهم إلى مثلها من الحول وخذ ممن مر بك من تجار أهل الذمة فيما يظهرون من أموالهم ويريدون بها التجارات من كل عشرين دينارا دينارا فما نقص فبحساب ما نقص حتى يبلغ عشرة دنانير فإذا نقصت ثلث دينار فدعها لا تأخذ منها شيئا واكتب لهم براءة إلى مثلها من الحول بما تأخذ منهم