Musnad Ahmad 188:1

Abu Mu'awiyah narrated to us, from Hisham ibn 'Urwah, from his father, from Hisham ibn Hakim ibn Hizam, who said: He passed by some people who were being punished regarding the jizya in Palestine. He said: So he said, "I heard the Messenger of Allah, may Allah bless him and grant him peace, say: 'Indeed, Allah the Almighty and Majestic will punish on the Day of Resurrection those who punish people in the world.'"