حَدَّثَنَا الْحُسَيْنُ بْنُ جُنَيْدٍ الدَّامَغَانِيُّ، حَدَّثَنَا عَتَّابُ بْنُ زِيَادٍ الْمَرْوَزِيُّ، حَدَّثَنَا أَبُو حَمْزَةَ، قَالَ سَمِعْتُ مُغِيرَةَ الأَزْدِيَّ، يُحَدِّثُ عَنْ مُحَمَّدِ بْنِ زَيْدٍ، عَنْ حَيَّانَ الأَعْرَجِ، عَنِ الْعَلاَءِ بْنِ الْحَضْرَمِيِّ، قَالَ بَعَثَنِي رَسُولُ اللَّهِ ـ صلى الله عليه وسلم ـ إِلَى الْبَحْرَيْنِ - أَوْ إِلَى هَجَرَ - فَكُنْتُ آتِي الْحَائِطَ يَكُونُ بَيْنَ الإِخْوَةِ يُسْلِمُ أَحَدُهُمْ فَآخُذُ مِنَ الْمُسْلِمِ الْعُشْرَ وَمِنَ الْمُشْرِكِ الْخَرَاجَ ‏.‏

It was narrated: that Ala bin Hadrami said: “The Messenger of Allah sent me to Bahrain or Hajar. I used to go to a garden that was shared by some brothers, one of whom had become Muslim. I would take the Ushr (one-tenth of the harvest) from the Muslim, and Kharaj from the Mushrik.” Translation Not Available

Book Ref: Sunan Ibn Majah Book 8 Hadith 1831
Web Ref:  Sunan Ibn Majah Vol 3 Book 8 Hadith 1831