حَدَّثَنَا مُحَمَّدُ بْنُ عُبَيْدٍ الْمُحَارِبِيُّ، حَدَّثَنَا وَكِيعٌ، عَنْ سُفْيَانَ، عَنْ عَطَاءِ بْنِ السَّائِبِ، عَنْ حَرْبِ بْنِ عُبَيْدِ اللَّهِ، عَنِ النَّبِيِّ صلى الله عليه وسلم بِمَعْنَاهُ قَالَ ‏"‏ خَرَاجٌ ‏"‏ ‏.‏ مَكَانَ ‏"‏ الْعُشُورُ ‏"‏ ‏.‏

The tradition mentioned above has also been transmitted by Harb bin ‘Ubaid Allah from the Prophet (PBUH) to the same effect through a different chain of narrators. This version has the word kharaj(land tax) instead of ‘ushr (tithes). Translation Not Available

Book Ref: Sunan Abi Dawud Book 20 Hadith 3047
Web Ref:  Sunan Abi Dawud Book 19 Hadith 3041