كتاب الزكاة
17  
Zakat

Yahya related to me from Malik that he had asked Ibn Shihab why Umar ibn al Khattab used to take a tenth from the Nabateans, and Ibn Shihab replied, "It used to be taken from them in the jahiliyya, and Umar imposed it on them."

وَحَدَّثَنِي عَنْ مَالِكٍ، أَنَّهُ سَأَلَ ابْنَ شِهَابٍ عَلَى أَىِّ وَجْهٍ كَانَ يَأْخُذُ عُمَرُ بْنُ الْخَطَّابِ مِنَ النَّبَطِ الْعُشْرَ فَقَالَ ابْنُ شِهَابٍ كَانَ ذَلِكَ يُؤْخَذُ مِنْهُمْ فِي الْجَاهِلِيَّةِ فَأَلْزَمَهُمْ ذَلِكَ عُمَرُ ‏.‏
USC-MSA web (English) reference : Book 17, Hadith 49
Arabic reference : Book 17, Hadith 625