Maliks Muwatta Book 017, Hadith Number 049.

Section : Tithes for the People of Dhimma.

Yahya related to me from Malik that he had asked Ibn Shihab why Umar ibn al Khattab used to take a tenth from the Nabateans, and Ibn Shihab replied, "It used to be taken from them in the jahiliyya, and Umar imposed it on them."

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