[Machine] That I take from the Muslims one-fourth of the tenth, and from the people of the covenant half of the tenth, and from those who have no covenant the tenth.  

أَنْ آخُذَ مِنَ الْمُسْلِمِينَ رُبْعَ الْعُشْرِ وَمِنْ أَهْلِ الذِّمَّةِ نِصْفَ الْعُشْرِ وَمِمَّنْ لَا ذِمَّةَ لَهُ الْعُشْرَ  

[Machine] "To bite on a stone in order to seek my pleasure, I have chosen for you the best deed, but you disliked it. I am writing to you the sunnah of 'Umar. I said, 'Write to me the sunnah of 'Umar.' He said, 'He wrote for the Muslims forty dirhams each, and for the dhimmis twenty dirhams each, and for those who have no protection, ten dirhams each.' I said, 'Who are those who have no protection?' He said, 'The Romans used to be the leaders.'"  

أَنْ تَعَضَّ عَلَى حَجَرِ كَذَا وَكَذَا ابْتِغَاءَ مَرْضَاتِي لَفَعَلْتَ اخْتَرْتُ لَكَ خَيْرَ عَمَلٍ فَكَرِهْتَهُ إِنِّي أَكْتُبُ لَكَ سُنَّةَ عُمَرَ قُلْتُ فَاكْتُبْ لِي سُنَّةَ عُمَرَ ؓ قَالَ فَكَتَبَ مِنَ الْمُسْلِمِينَ مِنْ كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمٌ وَمَنْ أَهْلِ الذِّمَّةِ مِنْ كُلِّ عِشْرِينَ دِرْهَمًا دِرْهَمٌ وَمِمَّنْ لَا ذِمَّةَ لَهُ مِنْ كُلِّ عَشَرَةِ دَرَاهِمَ دِرْهَمٌ قَالَ قُلْتُ مَنْ لَا ذِمَّةَ لَهُ؟ قَالَ الرُّومُ كَانُوا يَقْدَمُونَ الشَّامَ  

[Machine] "To take from the wealth of Muslims one quarter of the tenth, and from the wealth of the people of the covenant when they differ in trade, one half of the tenth, and from the wealth of the people of war one tenth."  

أَنْ خُذْ مِنْ أَمْوَالِ الْمُسْلِمِينَ رُبْعَ الْعُشْرِ وَمِنْ أَمْوَالِ أَهْلِ الذِّمَّةِ إِذَا اخْتَلَفُوا لِلتِّجَارَةِ نِصْفَ الْعُشْرِ وَمِنْ أَمْوَالِ أَهْلِ الْحَرْبِ الْعُشْرَ  

[Machine] That the pregnancy increases towards the city and takes from the cotton field a tenth.  

أَنْ يَكْثُرَ الْحَمْلُ إِلَى الْمَدِينَةِ وَيَأْخُذُ مِنَ الْقِطْنِيَّةِ الْعُشْرَ  

[Machine] He said, "I used to work with Abdullah ibn Uthba in the market of the city during the time of Umar ibn Khattab. He used to take a tenth from the Nabateans."  

أَنَّهُ قَالَ كُنْتُ عَامِلًا مَعَ عَبْدِ اللهِ بْنِ عُتْبَةَ عَلَى سُوقِ الْمَدِينَةِ فِي زَمَانِ عُمَرَ بْنِ الْخَطَّابِ ؓ فَكَانَ يَأْخُذُ مِنَ النَّبَطِ الْعُشْرَ  

[Machine] That was taken from them in the pre-Islamic period, and Umar ibn al-Khattab obliged them to it.  

كَانَ ذَلِكَ يُؤْخَذُ مِنْهُمْ فِي الْجَاهِلِيَّةِ فَأَلْزَمَهُمْ ذَلِكَ عُمَرُ بْنُ الْخَطَّابِ ؓ  

[Machine] I used to live with Abdullah bin Umar bin Al-Khattab. He would take half of the profits from the people of the dhimmah (non-Muslim minorities) in return for their business transactions.  

كُنْتُ أُعَاشِرُ مَعَ عَبْدِ اللهِ بْنِ عُتْبَةَ زَمَانَ عُمَرَ بْنِ الْخَطَّابِ ؓ فَكَانَ يَأْخُذُ مِنْ أَهْلِ الذِّمَّةِ أَنْصَافَ عُشُورِ أَمْوَالِهِمْ فِيمَا تَجَرُوا فِيهِ  

[Machine] Muslim traders, when they enter the land of war, take one-tenth from them. Umar wrote to him, "Take from them when they enter to us the same one-tenth, and take from the traders of the people of the covenant half of the tenth, and from the Muslims of two hundred five, and whatever remains, take from every forty dirhams a dirham."  

تُجَّارَ الْمُسْلِمِينَ إِذَا دَخَلُوا دَارَ الْحَرْبِ أَخَذُوا مِنْهُمُ الْعُشْرَ قَالَ فَكَتَبَ إِلَيْهِ عُمَرُ خُذْ مِنْهُمْ إِذَا دَخَلُوا إِلَيْنَا مِثْلَ ذَلِكَ الْعُشْرِ وَخُذُوا مِنْ تُجَّارِ أَهْلِ الذِّمَّةِ نِصْفَ الْعُشْرِ وَمِنَ الْمُسْلِمِينَ مِنْ مِائَتَيْنِ خَمْسَةً وَمَا زَادَ فَمِنْ كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمًا  

[Machine] I wrote to Umar about some people from the people of war who enter our land, the land of Islam, and settle there. He said, "If they stay for six months, take a tenth from them, and if they stay for a year, take half of the tenth from them."  

كَتَبْتُ إِلَى عُمَرَ فِي أُنَاسٍ مِنْ أَهْلِ الْحَرْبِ يَدْخُلُونَ أَرْضَنَا أَرْضَ الْإِسْلَامِ فَيُقِيمُونَ قَالَ فَكَتَبَ إِلِيَّ عُمَرُ ؓ إِنْ أَقَامُوا سِتَّةَ أَشْهُرٍ فَخُذْ مِنْهُمُ الْعُشْرَ وَإِنْ أَقَامُوا سَنَةً فَخُذْ مِنْهُمْ نِصْفَ الْعُشْرِ  

[Machine] The traders of the enemy people, just like us, when we visit them.  

تُجَّارَ أَهْلِ الْحَرْبِ كَمَا يَعْشُرُونَنَا إِذَا أَتَيْنَاهُمْ  

[Machine] The Messenger of Allah ﷺ said, "There is no tenth for Muslims; the tenth is only for the Jews and Christians." Al-Abbas said, "Ahmad ibn Yunus narrated this narration from his father from Abu Hamidah, and Al-Bukhari mentioned it in his history without mentioning his father. And his other ways have passed, and we mentioned the hadith of Umar ibn Abdul Aziz about this in the book of Zakah."  

قَالَ رَسُولُ اللهِ ﷺ لَيْسَ عَلَى الْمُسْلِمِينَ عُشُورٌ إِنَّمَا الْعُشُورُ عَلَى الْيَهُودِ وَالنَّصَارَى قَالَ الْعَبَّاسُ هَكَذَا قَالَ أَحْمَدُ بْنُ يُونُسَ فِي هَذِهِ الرِّوَايَةِ عَنْ أَبِيهِ عَنْ أَبِي حَمِدَةَ وَذَكَرَهَا الْبُخَارِيُّ فِي التَّارِيخِ دُونَ ذِكْرِ أَبِيهِ وَقَدْ مَضَى سَائِرُ طُرُقِهِ وَذَكَرْنَا حَدِيثَ عُمَرَ بْنِ عَبْدِ الْعَزِيزِ فِي ذَلِكَ فِي كِتَابِ الزَّكَاةِ