[Machine] 'Omar sent me to the Christians of Banī Taghlib and commanded me to take half of their wealth from them, and he forbade me to take any money from a Muslim or a protected non-Muslim who pays tribute. By "Muslim" he means anyone who converts to Islam from among them, because he was only sent to the Christians of Banī Taghlib. And his saying "or a protected non-Muslim who pays tribute" means that the people under protection are not to be taxed on their livestock or a tenth of their crops and fruits, except for the people of Banī Taghlib, because they agreed to that. The scholar said: It is possible that those who were under his authority among the people of protection were not required to give a tenth of their wealth that they traded with.'  

بَعَثَنِي عُمَرُ ؓ إِلَى نَصَارَى بَنِي تَغْلِبَ وَأَمَرَنِي أَنْ آخُذَ مِنْهُمْ نِصْفَ عُشْرِ أَمْوَالِهِمْ وَنَهَانِي أَنْ أَعْشُرَ مُسْلِمًا أَوْ ذَا ذِمَّةٍ يُؤَدِّي الْخَرَاجَ قَالَ يَعْنِي فِيمَا أَظُنُّ بِقَوْلِهِ مُسْلِمًا يَقُولُ مَنْ أَسْلَمَ مِنْهُمْ لِأَنَّهُ إِنَّمَا أُرْسِلَ إِلَى نَصَارَى بَنِي تَغْلِبَ وَقَوْلُهُ أَوْ ذَا ذِمَّةٍ يُؤَدِّي الْخَرَاجَ يَقُولُ إِنَّ أَهْلَ الذِّمَّةِ لَا يُعْرَضُ لَهُمْ فِي مَوَاشِيهِمْ وَلَا فِي عُشْرِ زُرُوعِهِمْ وَثِمَارِهِمْ إِلَّا بَنِي تَغْلِبَ؛ لِأَنَّهُمْ صُولِحُوا عَلَى ذَلِكَ قَالَ الشَّيْخُ وَيُحْتَمَلُ أَنَّهُ لَمْ يَكُنْ فِي صُلْحِ أُولَئِكَ الَّذِينَ كَانُوا فِي وِلَايَتِهِ مِنْ أَهْلِ الذِّمَّةِ تَعْشِيرُ أَمْوَالِهِمُ الَّتِي يَتَّجِرُونَ بِهَا  

[Machine] Umar wrote to me that Banu Tughlib should not be given a tribute more than once a year.  

كَتَبَ إِلِيَّ عُمَرُ أَلَّا تُعَشِّرَ بَنِي تَغْلِبَ فِي السَّنَةِ إِلَّا مَرَّةً