Hadith 5:782
Abu Usama narrated to us, from Sa’id, from Qatada, from Abu Mijlaz, that Umar sent Uthman ibn Hunayf and placed upon the people of the Dhimma, regarding their wealth with which they trade, one dirham for every twenty dirhams. He wrote to Umar regarding that, and he (Umar) was pleased with it and approved it. He (Uthman) said to Umar, "How much do you command us to take from the merchants of the people of war?" He (Umar) said, "How much do they take from you when you come to their lands?" They said, "A tenth (al-ushr)." He said, "Then take the same from them."
حدثنا أبو أسامة عن سعيد عن قتادة عن أبي مجلز ان عمر بعث عثمان بن حنيف فجعل على أهل الذمة في أموالهم التي يختلفون بها في كل عشرين درهما درهما وكتب بذلك إلى عمر فرضي وأجازه وقال لعمر كم تأمرنا أن نأخذ من تجار أهل الحرب قال كم يأخذون منكم إذا أتيتم بلادهم قالوا العشر قال فكذلك فخذوا منهم