Musnad Ahmad 36:1

Waki’ narrated to us, Hisham ibn ‘Urwah narrated to us, from his father, from Ibn Hizam, that he passed by some people of the Dhimmah (non-Muslim subjects) who had been made to stand in the sun in Ash-Sham. He said, "What is this?" They said, "Some of the tribute (kharaj) remains upon them." He said, "I bear witness that I heard the Messenger of Allah (ﷺ) say: 'Indeed, Allah the Mighty and Majestic will punish on the Day of Resurrection those who punish people.'" He said, and the governor of the people on that day was ‘Umayr ibn Sa’d over Palestine. He said, so he entered upon him and told him, and he released them.