Sunan Abi Dawud — Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah) — Hadith No: 3047
Translation
The tradition mentioned above has also been transmitted by Harb bin ‘Ubaid Allah from the Prophet (ﷺ) to the same effect through a different chain of narrators. This version has the word kharaj(land tax) instead of ‘ushr (tithes)