Abu Bakrah reported: Umar ibn al-Khattab, may Allah be pleased with him, passed by the door of some people, over which was an old blind man asking for charity. Umar tapped him on the shoulder from behind and he said, “From which people of the Book are you?” The man said, “I am a Jew.” Umar said, “What has forced you into what I see here?” The man said, “I am begging so I can pay tribute, for my needs and my old age.” Umar took him by the hand, went with him to his house, and he offered him something from the house. Then, he sent him to the public treasury and he said, “Look at this man and his taxes! By Allah, we have not been fair to him that we have eaten and then abandoned him in old age, ‘Verily, charity is for the poor and the needy’ (9:60). The poor are the Muslims and this man is among the needy from the people of the Book.” And Umar exempted him from paying tribute and from his taxes.
Source: al-Kharrāj li-Abī Yūsuf 1/139
عَن أبي بكرَة قَالَ مَرَّ عُمَرُ بْنُ الْخَطَّابِ رَضِيَ اللَّهُ عَنْهُ بِبَابِ قَوْمٍ وَعَلَيْهِ سَائِلٌ يَسْأَلُ شَيْخٌ كَبِيرٌ ضَرِيرُ الْبَصَرِ فَضَرَبَ عَضُدَهُ مِنْ خَلْفِهِ وَقَالَ مِنْ أَيِّ أَهْلِ الْكِتَابِ أَنْتَ فَقَالَ يَهُودِيٌّ قَالَ فَمَا أَلْجَأَكَ إِلَى مَا أَرَى قَالَ أَسْأَلُ الْجِزْيَةَ وَالْحَاجَةَ وَالسِّنَّ قَالَ فَأَخَذَ عُمَرُ بِيَدِهِ وَذَهَبَ بِهِ إِلَى مَنْزِلِهِ فَرَضَخَ لَهُ بِشَيْء مِنَ الْمَنْزِلِ ثُمَّ أَرْسَلَ إِلَى خَازِنِ بَيْتِ الْمَالِ فَقَالَ انْظُرْ هَذَا وَضُرَبَاءَهُ فَوَاللَّهِ مَا أَنْصَفْنَاهُ أَن أكلنَا شبيته ثُمَّ نَخُذُلُهُ عِنْدَ الْهَرَمِ إِنَّمَا الصَّدقَات للْفُقَرَاء وَالْمَسَاكِين وَالْفُقَرَاءُ هُمُ الْمُسْلِمُونَ وَهَذَا مِنَ الْمَسَاكِينِ مِنْ أَهْلِ الْكِتَابِ وَوَضَعَ عَنْهُ الْجِزْيَةَ وَعَنْ ضُرَبَائِهِ
1/139 الخراج لأبي يوسف