وَعَنْ عَبْدِ اللَّهِ بْنِ عُمَرَ عَنِ النَّبِيِّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ قَالَ: «فِيمَا سَقَتِ السَّمَاءُ وَالْعُيُونُ أَوْ كَانَ عَثَرِيًّا الْعُشْرُ. وَمَا سقِِي بالنضح نصف الْعشْر» . رَوَاهُ البُخَارِيّ

‘Abdallah b. ‘Umar reported the Prophet as saying, “A tenth is payable on what is watered by rain or wells, or from underground moisture, and a twentieth on what is watered by draught camels.” Bukhari transmitted it.