Chapter 58: Jizyah and Mawaada'ah
Narrated Juwairiya bin Qudama at-Tamimi: 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.) "
Sahih al-Bukhari 3162