Isa bin Yunus reported,

He related to me what was reported to him by a son of Adi bin Adi al-Kindi, that Umar bin Abdul-Aziz wrote, "Whoever asks about the proper allocation of the fay, it is what Umar bin Khattab ruled concerning it, and the believers saw his ruling as just and in accord with the saying of the Prophet ﷺ, 'Allah has placed truth upon Umar's tongue and in his heart.' He fixed regular stipends for the Muslims and established a covenant of protection for the people of other religions through the jizya he imposed upon them, and he did not apply to it any one-fifth share or treat it as spoils of war."

حدثنا محمود بن خالد حدثنا محمد بن عائذ حدثنا الوليد

حدثنا عيسى بن يونس

حدثني فيما حدثه ابن لعدي بن عدي الكندي أن عمر بن عبد العزيز كتب إن من سأل عن مواضع الفيء فهو ما حكم فيه عمر بن الخطاب رضي الله عنه فرآه المؤمنون عدلا موافقا لقول النبي ﷺ جعل الله الحق على لسان عمر وقلبه فرض الأعطية للمسلمين وعقد لأهل الأديان ذمة بما فرض عليهم من الجزية لم يضرب فيها بخمس ولا مغنم