Al-Kāfi

Hadith 1084
taxation
5- عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنِ ابْنِ أَبِي عُمَيْرٍ عَنْ حَمَّادٍ عَنِ الْحَلَبِيِّ عَنْ أَبِي عَبْدِ اللهِ (عَلَيْهِ السَّلام) قَالَ يُنْزَلُ عَلَى أَهْلِ الْخَرَاجِ ثَلاثَةَ أَيَّامٍ.
5. Ali ibn Ibrahim has narrated from his father from Ibn Abi ‘Umayr from Hammad from al-Halabiy who has said the following: “Abu ‘Abd Allah (a.s.), has said, ‘He (the tax collector agent) stays to demand al-Kharaj from the people of al-Kharaj for three days.’”
Source: Shaykh Muḥammad b. Yaʿqūb al-Kulaynī