Musnad Ahmad 36:3

'Abd al-A'la narrated to us, from Ma'mar, from al-Zuhri and Hisham ibn 'Urwah, that they both narrated to him from 'Urwah ibn al-Zubayr, that Hisham ibn Hakim saw some people of the Dhimmah standing in the sun. He said, "What is this?" They said, "They are from the people of the Jizyah." So he entered upon 'Umayr ibn Sa'd, who was in charge of a district of al-Sham, and Hisham said, "I heard the Messenger of Allah (peace and blessings of Allah be upon him) say: 'Whoever torments people in this world, Allah, Blessed and Exalted is He, will torment him.'" 'Umayr said, "Let them go."