Musannaf Ibn Abi Shaybah 10686
✧ Regarding the Christians of Banu Taghlib - what is taken from them
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عَبْدُ الْأَعْلَى، عَنْ مَعْمَرٍ، عَنِ الزُّهْرِيِّ، عَنْ عُبَيْدِ اللهِ بْنِ عَبْدِ اللهِ:
أَنَّ عُمَرَ بْنَ الْخَطَّابِ اسْتَعْمَلَ أَبَاهُ وَرَجُلًا آخَرَ عَلَى صَدَقَاتِ أَهْلِ الذِّمَّةِ مِمَّا يَخْتَلِفُونَ بِهِ إِلَى الْمَدِينَةِ، فَكَانَ يَأْمُرُهُمْ أَنْ يَأْخُذُوا مِنَ الْقَمْحِ نِصْفَ الْعُشْرِ تَخْفِيفًا عَلَيْهِمْ، لِيَحْمِلُوا إِلَى الْمَدِينَةِ، وَمِنَ الْقُطْنِيَّةِ - وَهِيَ الْحُبُوبُ - الْعُشْرَ
Translation
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That 'Umar ibn al-Khattab appointed his father and another man over the zakat of the people of dhimmah on what they bring to Madinah. He would order them to take half a tenth of the wheat, to lighten the burden on them so they could carry it to Madinah, and a tenth of the qutniyyah, which is the grains.
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