Muwatta Malik #639
Zakat
The Arabic includes the chain of narration (sanad) and the collector's commentary; the English translation shows the Prophet's words only.
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 .
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."
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About Muwatta Malik
This hadith is #639 from Muwatta Malik, in the Book of Zakat.