Hadith 5:785
Ya'la narrated to us, from Yahya bin Sa'id, from Ruzayq, the freed slave of Banu Fazara, that Umar bin al-Khattab wrote to him: "Take from those who pass by you among the merchants of the People of the Covenant (Ahl al-Dhimma), from what they display of their wealth and what they circulate of trade, one dinar for every twenty dinars. Whatever is less than that, then calculate it accordingly, until it reaches ten. If it is short by three dinars, then leave it; do not take anything from it. And write for them a receipt (bara'ah) until the same time the following year for what you take from them."
حدثنا يعلى عن يحيى بن سعيد عن رزيق مولى بني فزارة ( ( ( فزازة ) ) ) أن عمر بن الخطاب كتب إليه خذ ممن مر بك من تجار أهل الذمة فيما يظهرون من أموالهم ويديرون من التجارات من كل عشرين دينارا دينارا فما نقص منها فبحسابها حتى تبلغ عشرة فإذا نقصت ثلاثة دنانير فدعها لا تأخذ منها شيئا واكتب لهم براءة إلى مثلها من الحول بما تأخذ منهم