Sunan Abi Dawud 23559
In-book no 3055حَدَّثَنَا مُحَمَّدُ بْنُ كَثِيرٍ، قَالَ سُئِلَ سُفْيَانُ عَنْ تَفْسِيرِ، هَذَا فَقَالَ إِذَا أَسْلَمَ فَلاَ جِزْيَةَ عَلَيْهِ .
Muhammad bin Kathir said “Sufyan was asked to explain the tradition mentioned above.” He said “When he embraces Islam, no jizyah will be levied on him.”