Sunan Abu Dawud - سنن أبي داود
20. Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah) - كتاب الخراج والإمارة والفىء
34) Chapter: If A Dhimmi Becomes Muslim During Part Of The Year, Does He Have To Pay Jizyah ?
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.”
34) باب فِي الذِّمِّيِّ يُسْلِمُ فِي بَعْضِ السَّنَةِ هَلْ عَلَيْهِ جِزْيَةٌ
حَدَّثَنَا مُحَمَّدُ بْنُ كَثِيرٍ، قَالَ سُئِلَ سُفْيَانُ عَنْ تَفْسِيرِ، هَذَا فَقَالَ إِذَا أَسْلَمَ فَلاَ جِزْيَةَ عَلَيْهِ .
حكم: صحيح مقطوع (الألباني)