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.” (Using translation from Abū Dāʾūd 3048)   

قُلْتُ يَا رَسُولَ اللهِ أَعْشِرُ قَوْمِي؟ قَالَ إِنَّمَا الْعُشُورُ عَلَى الْيَهُودِ وَالنَّصَارَى وَلَيْسَ عَلَى أَهْلِ الْإِسْلَامِ عُشُورٌ  

[Machine] I came to the Prophet ﷺ and mentioned to him some things. He asked me, "Do you want me to give a tithe?" I replied, "Certainly, tithing is only required from the Jews and Christians, not from the people of Islam."  

أَتَيْتُ النَّبِيَّ ﷺ فَذَكَرَ لَهُ أَشْيَاءَ فَسَأَلَهُ فَقَالَ أَعْشِرُهَا؟ فَقَالَ إِنَّمَا الْعُشُورُ عَلَى الْيَهُودِ وَالنَّصَارَى وَلَيْسَ عَلَى أَهْلِ الْإِسْلَامِ عُشُورٌ  

[Machine] "The Taqafiyyah man from the tribe of Banu Taghlib, Abu Umayyah, narrated that he heard the Prophet ﷺ saying, 'Muslims do not have to pay Ushur (one-tenth) as it is only applicable to Jews and Christians.'"  

الثَّقَفِيِّعَنْ أَبِي أُمِّية رَجُلٌ مِنْ بَنِي تَغْلِبَ أَنَّهُ سَمِعَ النَّبِيَّ ﷺ يَقُولُ لَيْسَ عَلَى الْمُسْلِمِينَ عُشُورٌ إِنَّمَا الْعُشُورُ عَلَى الْيَهُودِ وَالنَّصَارَى