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 أُعْشِرُ قَوْمِي؟ فَقَالَ إِنَّمَا الْعُشُورُ عَلَى الْيَهُودِ وَالنَّصَارَى وَلَيْسَ عَلَى الْإِسْلَامِ عُشُورٌ