حَدَّثَنَا مُحَمَّدُ بْنُ بَشَّارٍ، حَدَّثَنَا عَبْدُ الرَّحْمَنِ، حَدَّثَنَا سُفْيَانُ، عَنْ عَطَاءٍ، عَنْ رَجُلٍ، مِنْ بَكْرِ بْنِ وَائِلٍ عَنْ خَالِهِ، قَالَ قُلْتُ يَا رَسُولَ اللَّهِ أُعَشِّرُ قَوْمِي قَالَ ‏"‏ إِنَّمَا الْعُشُورُ عَلَى الْيَهُودِ وَالنَّصَارَى ‏"‏ ‏.‏

A man reported from Bakr bin Wa’il on the authority of his maternal uncle as saying, I said “Apostle of Allaah(PBUH) may I levy tithe on my people.?” He replied “Tithes are to be levied on Jews and Christians.” Translation Not Available

Book Ref: Sunan Abi Dawud Book 20 Hadith 3048
Web Ref:  Sunan Abi Dawud Book 19 Hadith 3042