Sunan an-Nasai 17229
In-book no 2493أَخْبَرَنَا هَارُونُ بْنُ سَعِيدِ بْنِ الْهَيْثَمِ أَبُو جَعْفَرٍ الأَيْلِيُّ، قَالَ حَدَّثَنَا ابْنُ وَهْبٍ، قَالَ أَخْبَرَنِي يُونُسُ، عَنِ ابْنِ شِهَابٍ، عَنْ سَالِمٍ، عَنْ أَبِيهِ، أَنَّ رَسُولَ اللَّهِ صلى الله عليه وسلم قَالَ " فِيمَا سَقَتِ السَّمَاءُ وَالأَنْهَارُ وَالْعُيُونُ أَوْ كَانَ بَعْلاً الْعُشْرُ وَمَا سُقِيَ بِالسَّوَانِي وَالنَّضْحِ نِصْفُ الْعُشْرِ " .
It was narrated from Salim, from his father, that the Messenger of Allah said: "For whatever is irrigated by the sky, rivers and springs, or draws up water from deep roots, one-tenth. For whatever is irrigated by animals and artificial means, one half of one-tenth."