حَدَّثَنَا مُسَدَّدٌ، حَدَّثَنَا أَبُو الأَحْوَصِ، حَدَّثَنَا عَطَاءُ بْنُ السَّائِبِ، عَنْ حَرْبِ بْنِ عُبَيْدِ اللَّهِ، عَنْ جَدِّهِ أَبِي أُمِّهِ، عَنْ أَبِيهِ، قَالَ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏"‏ إِنَّمَا الْعُشُورُ عَلَى الْيَهُودِ وَالنَّصَارَى وَلَيْسَ عَلَى الْمُسْلِمِينَ عُشُورٌ ‏"‏ ‏.‏

Narrated Ubaydullah: Harb ibn Ubaydullah told on the authority of his grandfather, his mother's father, that he had it on the authority of his father that the Messenger of Allah (PBUH) said: Tithes are to be levied on Jews and Christians, but not on Muslims. Translation Not Available

Book Ref: Sunan Abi Dawud Book 20 Hadith 3046
Web Ref:  Sunan Abi Dawud Book 19 Hadith 3040