Muwatta Malik: Book 17, Hadith 52
Yahya related to me from Malik that he had asked Ibn Shihab why Umar ibn al Khattab used to take a tenth from the Nabateans, and Ibn Shihab replied, “It used to be taken from them in the jahiliyya, and Umar imposed it on them.”
وَحَدَّثَنِي عَنْ مَالِكٍ، أَنَّهُ سَأَلَ ابْنَ شِهَابٍ عَلَى أَىِّ وَجْهٍ كَانَ يَأْخُذُ عُمَرُ بْنُ الْخَطَّابِ مِنَ النَّبَطِ الْعُشْرَ فَقَالَ ابْنُ شِهَابٍ كَانَ ذَلِكَ يُؤْخَذُ مِنْهُمْ فِي الْجَاهِلِيَّةِ فَأَلْزَمَهُمْ ذَلِكَ عُمَرُ .
Muwatta Malik: Book 17, Hadith 52
The above hadith is from the Muwatta Malik collection of hadiths. The Muwatta Malik is a seminal collection of hadith, authored by Imam Malik ibn Anas. Its composition was a 40-year endeavor, resulting in a work of under 2,000 narrations that are meticulously categorized across 61 different thematic sections or books.
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For more Hadith in Book 17: Zakat