The tradition mentioned above has also been transmitted by Harb bin ‘Ubaid Allah from the Prophet ﷺ to the same effect through a different chain of narrators. This version has the word kharaj(land tax) instead of ‘ushr (tithes).

حَدَّثَنَا مُحَمَّدُ بْنُ عُبَيْدٍ الْمُحَارِبِيُّ، حَدَّثَنَا وَكِيعٌ، عَنْ سُفْيَانَ، عَنْ عَطَاءِ بْنِ السَّائِبِ، عَنْ حَرْبِ بْنِ عُبَيْدِ اللَّهِ، عَنِ النَّبِيِّ ﷺ بِمَعْنَاهُ قَالَ " خَرَاجٌ " . مَكَانَ " الْعُشُورُ " .