Sunan Abu Dawud
Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah)
Hadith #132
20.132
حَدَّثَنَا حَفْصُ بْنُ عُمَرَ، حَدَّثَنَا جَامِعُ بْنُ مَطَرٍ، عَنْ عَلْقَمَةَ بْنِ وَائِلٍ، بِإِسْنَادِهِ مِثْلَهُ .
The tradition mentioned above has also been transmitted by ‘Alqamah bin Wa’il through a different chain of narrators.”