A man reported from Bakr bin Wa’il on the authority of his maternal uncle as saying, I said “Apostle of Allaah ﷺ may I levy tithe on my people.?” He replied “Tithes are to be levied on Jews and Christians.”
قُلْتُ يَا رَسُولَ اللَّهِ أُعَشِّرُ قَوْمِي قَالَ إِنَّمَا الْعُشُورُ عَلَى الْيَهُودِ وَالنَّصَارَى