Caution: Translations of Quran and Ḥadīth may lead to possible misapplications and misinterpretations. This site is intended for students of sacred knowledge that are proficient in comprehending classical Arabic and have a strong foundation in Islamic sciences. Also note that religious injunctions rely on several aspects beyond what one may glean through reading individual aḥādīth.
abudawud:3047Muḥammad b. ʿUbayd al-Muḥāribī > Wakīʿ > Sufyān > ʿAṭāʾ b. al-Sāʾib > Ḥarb b. ʿUbaydullāh

The tradition mentioned above has also been transmitted by Harb bin ‘Ubaid Allah from the Prophet ﷺ to the same effect through a different chain of narrators. This version has the word kharaj(land tax) instead of ‘ushr (tithes).  

أبو داود:٣٠٤٧حَدَّثَنَا مُحَمَّدُ بْنُ عُبَيْدٍ الْمُحَارِبِيُّ حَدَّثَنَا وَكِيعٌ عَنْ سُفْيَانَ عَنْ عَطَاءِ بْنِ السَّائِبِ عَنْ حَرْبِ بْنِ عُبَيْدِ اللَّهِ

عَنِ النَّبِيِّ ﷺ بِمَعْنَاهُ قَالَ خَرَاجٌ مَكَانَ الْعُشُورُ