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Salim narrated from his father that :

the Messenger of Allah instituted the Ushr of what was watered by the heavens and steams, or through natural channels, and half of the Ushr for what is watered by irrigation.
حَدَّثَنَا أَحْمَدُ بْنُ الْحَسَنِ، حَدَّثَنَا سَعِيدُ بْنُ أَبِي مَرْيَمَ، حَدَّثَنَا ابْنُ وَهْبٍ، حَدَّثَنِي يُونُسُ، عَنِ ابْنِ شِهَابٍ، عَنْ سَالِمٍ، عَنْ أَبِيهِ، عَنْ رَسُولِ اللَّهِ صلى الله عليه وسلم أَنَّهُ سَنَّ فِيمَا سَقَتِ السَّمَاءُ وَالْعُيُونُ أَوْ كَانَ عَثَرِيًّا الْعُشْرُ وَفِيمَا سُقِيَ بِالنَّضْحِ نِصْفُ الْعُشْرِ ‏.‏

قَالَ أَبُو عِيسَى هَذَا حَدِيثٌ حَسَنٌ صَحِيحٌ ‏.‏

Classification

Sahih (Authentic)

References

• Jami` at-Tirmidhi, Vol. 2, Book of Zakaat, Hadith 640
• Jami` at-Tirmidhi, Book of Zakaat, Hadith 640