Sahih al-Bukhari 3031
In-book no 3031حَدَّثَنَا آدَمُ بْنُ أَبِي إِيَاسٍ، حَدَّثَنَا شُعْبَةُ، حَدَّثَنَا أَبُو جَمْرَةَ، قَالَ سَمِعْتُ جُوَيْرِيَةَ بْنَ قُدَامَةَ التَّمِيمِيَّ، قَالَ سَمِعْتُ عُمَرَ بْنَ الْخَطَّابِ ـ رضى الله عنه ـ قُلْنَا أَوْصِنَا يَا أَمِيرَ الْمُؤْمِنِينَ. قَالَ أُوصِيكُمْ بِذِمَّةِ اللَّهِ، فَإِنَّهُ ذِمَّةُ نَبِيِّكُمْ، وَرِزْقُ عِيَالِكُمْ.
Narrated Juwairiya bin Qudama at-Tamimi: We said to `Umar bin Al-Khattab, Jo Chief of the believers! Advise us." He said, "I advise you to fulfill Allah's Convention (made with the Dhimmis) as it is the convention of your Prophet and the source of the livelihood of your dependents (i.e. the taxes from the Dhimmis.) "