Arabic (Original)
أَخْبَرَنَا أَبُو بَكْرٍ أَحْمَدُ بْنُ عَلِيٍّ الْأَصْبَهَانِيُّ أنبأ أَبُو عَمْرِو بْنُ حَمْدَانَ أنبأ الْحَسَنُ بْنُ سُفْيَانَ ثنا أَبُو بَكْرِ بْنُ أَبِي شَيْبَةَ ثنا الْفَضْلُ بْنُ دُكَيْنٍ ثنا مُحَمَّدُ بْنُ طَلْحَةَ عَنْ دَاوُدَ بْنِ سُلَيْمَانَ قَالَ كَتَبَ عُمَرُ بْنُ عَبْدِ الْعَزِيزِ رَحِمَهُ اللهُ إِلَى عَبْدِ الْحَمِيدِ بْنِ عَبْدِ الرَّحْمَنِ فَذَكَرَهُ فَقَالَ فِيهِ وَلَا خَرَاجَ عَلَى مَنْ أَسْلَمَ مِنْ أَهْلِ الْأَرْضِ وَقَدْ رُوِّينَا فِيهِ حَدِيثًا مُسْنَدًا لَيْسَ عَلَيْهِمْ فِيهِ إِلَّا صَدَقَةٌ وَقَدْ مَضَى ذَلِكَ مَعَ غَيْرِهِ فِي كِتَابِ الزَّكَاةِ
English Translation
Abu Bakr Ahmad ibn Ali al-Asbahani informed us from Abu Amr ibn Hamdan, from al-Hasan ibn Sufyan, from Abu Bakr ibn Abi Shayba, from al-Fadl ibn Dukayn, from Muhammad ibn Talha, from Dawud ibn Sulayman who said: Umar ibn Abd al-Aziz (may Allah have mercy on him) wrote to Abd al-Hamid ibn Abd al-Rahman saying: There is no kharaj upon one who embraces Islam from the people of the land. We have narrated a connected hadith about this that they owe only the charitable tax. That was mentioned previously in the Book of Zakat.