Sahih Bukhari Volume 004, Book 053, Hadith Number 388.
Hadith Section/Book: Sahih Bukhari Sahih Bukhari Book 53. One-Fifth Of Booty to the Cause Of Allah (Khumus)
Narated By 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.) "