A son of Adi ibn Adi al-Kindi said that Umar ibn AbdulAziz wrote (to his governors): If anyone asks about the places where spoils (fay') should be spent, that should be done in accordance with the decision made by Umar ibn al-Khattab (Allah be pleased with him). The believers considered him to be just, according to the saying of the Prophet ﷺ: Allah has placed truth upon Umar's tongue and heart. He fixed stipends for Muslims, and provided protection for the people of other religions by levying jizyah (poll-tax) on them, deducting no fifth from it, nor taking it as booty. (Using translation from Abū Dāʾūd 2961)   

عَنْ مَوَاضِعِ الْفَيْءِ فَهُوَ مَا حَكَمَ فِيهِ عُمَرُ بْنُ الْخَطَّابِ ؓ فَرَآهُ الْمُؤْمِنُونَ عَدْلًا مُوَافِقًا لِقَوْلِ النَّبِيِّ ﷺ جَعَلَ اللهُ الْحَقَّ عَلَى لِسَانِ عُمَرَ وَقَلْبِهِ فَرَضَ الْأُعْطِيَةَ وَعَقَدَ لِأَهْلِ الْأَدْيَانِ ذِمَّةً بِمَا فَرَضَ عَلَيْهِمْ مِنَ الْجِزْيَةِ لَمْ يَضْرِبْ فِيهَا بِخُمُسٍ وَلَا مَغْنَمٍ رِوَايَةُ عُمَرَ بْنِ عَبْدِ الْعَزِيزِ عَنْ عُمَرَ بْنِ الْخَطَّابِ ؓ مُنْقَطِعَةٌ وَاللهُ أَعْلَمُ