Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah)
Dawud :: Book 19 : Hadith 3078
Narrated As-Sa'b ibn Jaththamah:
The Prophet (peace_be_upon_him) protected Naqi and said: There is no (permission for) protected land except for Allah Most High.