Al-Kāfi - Volume 3 > Zakat of Tax Payers
Hadith #7

7ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنِ الْحَسَنِ بْنِ مَحْبُوبٍ عَنْ أَبِي أَيُّوبَ عَنْ مُحَمَّدِ بْنِ مُسْلِمٍ عَنْ أَبِي جَعْفَرٍ (عَلَيْهِ الْسَّلام) فِي أَهْلِ الْجِزْيَةِ يُؤْخَذُ مِنْ أَمْوَالِهِمْ وَمَوَاشِيهِمْ شَيْ‏ءٌ سِوَى الْجِزْيَةِ قَالَ لاَ.

7. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from al-Hassan ibn Mahbub from Muhammad ibn Muslim who has said the following: “I once asked abu ‘Abd Allah, ‘Alayhi al-Salam, about the case of people who pay al-Jizyah, if there is al-Jizyah on their assets and animal farms. He (the Imam) said, ‘No, al-Jizyah is not due on them as such.’”