Sunan Abu Dawud
Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah)
Hadith #127
20.127
حَدَّثَنَا مُحَمَّدُ بْنُ كَثِيرٍ، قَالَ سُئِلَ سُفْيَانُ عَنْ تَفْسِيرِ، هَذَا فَقَالَ إِذَا أَسْلَمَ فَلاَ جِزْيَةَ عَلَيْهِ .
Muhammad bin Kathir said “Sufyan was asked to explain the tradition mentioned above.” He said “When he embraces Islam, no jizyah will be levied on him.”