Arabic (Original)
أَخْبَرَنَا أَبُو سَعِيدِ بْنُ أَبِي عَمْرٍو ثنا أَبُو الْعَبَّاسِ الْأَصَمُّ ثنا الْحَسَنُ بْنُ عَلِيِّ بْنِ عَفَّانَ ثنا يَحْيَى بْنُ آدَمَ ثنا عَبْدُ اللهِ بْنُ الْمُبَارَكِ عَنْ مَعْمَرٍ عَنِ الزُّهْرِيِّ عَنِ السَّائِبِ بْنِ يَزِيدَ قَالَ كُنْتُ أُعَاشِرُ مَعَ عَبْدِ اللهِ بْنِ عُتْبَةَ زَمَانَ عُمَرَ بْنِ الْخَطَّابِ ؓ فَكَانَ يَأْخُذُ مِنْ أَهْلِ الذِّمَّةِ أَنْصَافَ عُشُورِ أَمْوَالِهِمْ فِيمَا تَجَرُوا فِيهِ
English Translation
Abu Sa'id ibn Abi 'Amr informed us, Abu al-'Abbas al-Asamm narrated to us, al-Hasan ibn 'Ali ibn 'Affan narrated to us, Yahya ibn Adam narrated to us, 'Abdullah ibn al-Mubarak narrated to us from Ma'mar, from al-Zuhri, from al-Sa'ib ibn Yazid, who said: I used to collect tithes along with 'Abdullah ibn 'Utbah during the time of 'Umar ibn al-Khattab (may Allah be pleased with him). He would collect from the people of the covenant (dhimmah) half of a tenth on their trade goods.