Sahih al-Bukhari #3162 · Jizyah and Mawaada'ah

Sahih al-BukhariJuwairiya bin Qudama at-Tamimi
Sahih al-Bukhari · Book 58 · Jizyah and Mawaada'ah
Sahih al-Bukhari · كتاب 58 · كتاب الجزية والموادعة
We said to 'Umar bin Al-Khattab, Jo Chief of the believers! Advise us." He said, "I advise you to fulfill Allah's Convention (made with the Dhimmis) as it is the convention of your Prophet and the source of the livelihood of your dependents (i.e. the taxes from the Dhimmis)
حَدَّثَنَا آدَمُ بْنُ أَبِي إِيَاسٍ، حَدَّثَنَا شُعْبَةُ، حَدَّثَنَا أَبُو جَمْرَةَ، قَالَ سَمِعْتُ جُوَيْرِيَةَ بْنَ قُدَامَةَ التَّمِيمِيَّ، قَالَ سَمِعْتُ عُمَرَ بْنَ الْخَطَّابِ ـ رضى الله
عنه ـ قُلْنَا أَوْصِنَا يَا أَمِيرَ الْمُؤْمِنِينَ‏.‏ قَالَ أُوصِيكُمْ بِذِمَّةِ اللَّهِ، فَإِنَّهُ ذِمَّةُ نَبِيِّكُمْ، وَرِزْقُ عِيَالِكُمْ‏.‏
Reference : Sahih al-Bukhari 3162In-book reference : Book 58, Hadith 5