He said, the Messenger of Allah ﷺ said, "There is no tribute tax upon a Muslim." So he explained, when a person accepts Islam, no tribute tax is due from him.
حدثنا محمد بن كثير قال سئل سفيان عن تفسير هذا فقال إذا أسلم فلا جزية عليه
No references are available.
[Its isnad is sahih] Only Abu Dawud narrated it alone.