Arabic (Original)
أَخْبَرَنَا أَبُو سَعِيدِ بْنُ أَبِي عَمْرٍو ثنا أَبُو الْعَبَّاسِ ثنا الْحَسَنُ ثنا يَحْيَى ثنا قَيْسٌ عَنْ عَاصِمٍ الْأَحْوَلِ عَنِ الْحَسَنِ قَالَ كَتَبَ أَبُو مُوسَى إِلَى عُمَرَ ؓ أَنَّ تُجَّارَ الْمُسْلِمِينَ إِذَا دَخَلُوا دَارَ الْحَرْبِ أَخَذُوا مِنْهُمُ الْعُشْرَ قَالَ فَكَتَبَ إِلَيْهِ عُمَرُ خُذْ مِنْهُمْ إِذَا دَخَلُوا إِلَيْنَا مِثْلَ ذَلِكَ الْعُشْرِ وَخُذُوا مِنْ تُجَّارِ أَهْلِ الذِّمَّةِ نِصْفَ الْعُشْرِ وَمِنَ الْمُسْلِمِينَ مِنْ مِائَتَيْنِ خَمْسَةً وَمَا زَادَ فَمِنْ كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمًا
English Translation
Abu Sa'id ibn Abi 'Amr informed us, Abu al-'Abbas narrated to us, al-Hasan narrated to us, Yahya narrated to us, Qays narrated to us from 'Asim al-Ahwal, from al-Hasan, who said: Abu Musa wrote to 'Umar (may Allah be pleased with him) that the Muslim merchants, when they enter the territory of war, have a tenth collected from them. So 'Umar wrote back to him: "Collect from them when they enter our territory the same — a tenth. And collect from the merchants of the people of the covenant (dhimmah) half of a tenth. And from the Muslims, from two hundred dirhams, five; and from whatever exceeds that, from every forty dirhams, one dirham."