al-Sunan al-Kubra (al-Bayhaqi) 18835
✧ The Collection of Chapters on the Conditions the Imam Imposes on the People of the Dhimmah and What Constitutes a Breach of the Covenant
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قَالَ: وَأَنْبَأَ ) الشَّافِعِيُّ، أَنْبَأَ مَالِكٌ، عَنِ ابْنِ شِهَابٍ، عَنِ السَّائِبِ بْنِ يَزِيدَ أَنَّهُ قَالَ:
كُنْتُ عَامِلًا مَعَ عَبْدِ اللهِ بْنِ عُتْبَةَ عَلَى سُوقِ الْمَدِينَةِ فِي زَمَانِ عُمَرَ بْنِ الْخَطَّابِ ؓ فَكَانَ يَأْخُذُ مِنَ النَّبَطِ الْعُشْرَ
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