Maliks Muwatta Book 21, Hadith Number 49B.
Section : Horses and Racing Them and Expending in Military Expeditions.
Malik was asked whether, when an imam had accepted jizya from a people and they gave it, he thought that the land of one of them who surrendered belonged to him or whether his land and property belonged to the Muslims. Malik said, “That varies. As for the people of peace, if one of them surrenders, then he is entitled to his land and property. As for the people of force who use force, if one of them surrenders, his land and property belong to the Muslims because the people of force are overcome in their towns, and it becomes booty for the Muslims. As for the people of peace, their property and selves are protected so that they make peace for them. Only what they have made peace for is obliged of them.”