كتاب القصاص
16  
Retaliation
(4b)
Chapter: Killing Apostates and People who Strive to cause Mischief - Section 2
(4)
باب قتل أهل الردة والسعاة بالفساد - الفصل الثاني
Mishkat al-Masabih 3546
Abud Darda’ reported God’s Messenger as saying, “He who gets land on which tax is due 1 has sought to rescind his emigration,2 and he who takes an infidel’s lowliness from his neck and puts it on his own 3 has turned his back on Islam.” Abu Dawud transmitted it. 1. The word for "tax" here is jizya. Eventually a distinction was made between jizya and kharaj, the former being used for poll-tax and the latter for land-tax. 2. i.e. to make himself like a dhimmi. 3. i.e. undertakes the responsibility of paying his tax for him.
وَعَنْ أَبِي الدَّرْدَاءِ عَنْ رَسُولِ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ قَالَ: «مَنْ أَخَذَ أَرْضًا بِجِزْيَتِهَا فَقَدِ اسْتَقَالَ هِجْرَتَهُ وَمَنْ نَزَعَ صَغَارَ كَافِرٍ مِنْ عُنُقِهِ فَجَعَلَهُ فِي عُنُقِهِ فَقَدْ وَلّى الإِسلامَ ظهرَه» . رَوَاهُ أَبُو دَاوُد
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Reference : Mishkat al-Masabih 3546
In-book reference : Book 16, Hadith 92