It is narrated from Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) that Sayyiduna Umar bin Khattab (may Allah be pleased with him) used to take one twentieth of wheat and oil from the Nabatean disbelievers, so that its revenue would increase in Madinah, and he used to take one tenth from Qutniyyah.

It is narrated from Sayyiduna Sa’ib bin Yazid (may Allah be pleased with him) that I was an official along with Abdullah bin Utbah in the market of Madinah Munawwarah, so we used to take one-tenth from the disbelievers of Nabt.

Imam Malik, may Allah have mercy on him, asked Ibn Shihab how Sayyiduna Umar, may Allah be pleased with him, used to take a tenth from the disbelieving Nabateans. Ibn Shihab replied that in the days of ignorance, a tenth used to be taken from those people, and Sayyiduna Umar, may Allah be pleased with him, maintained that upon them.