There is no doubt that Tāwūs died in the year 106 AH. As for al-Haytham’s claim that he passed away in “one-hundred-and-some-teen,” that report is isolated—Allah knows best.
ʿAbd al-Raḥmān ibn Muḥammad, Yaḥyā ibn Abī Manṣūr, and a group of transmitters, holding formal authorisation, related to us—they had heard the report from ʿUmar ibn Muḥammad. Hibat Allāh ibn Muḥammad then informed us, saying: Muḥammad ibn Muḥammad informed us, saying: Abū Bakr Muḥammad ibn ʿAbd Allāh narrated to us, saying: Muḥammad ibn Sulaymān narrated to us, saying: Abū ʿĀṣim narrated to us, from Ibn Jurayj, from ʿAmr ibn Dīnār, who said:
Tāwūs related to him that Ḥujr ibn Qays al-Madari had related to him that Zayd ibn Thābit had related to him—or that Zayd informed him—that the Messenger of Allah ﷺ said, “Al-ʿumrā is inheritance.” (1)
14 – ʿAbd al-Raḥmān ibn Yazīd ibn Muʿāwiyah al-Umayyad (S, Q)
The son of Abū Sufyān al-Umayyad and brother of Khālid; he was among the devout and God-fearing.
He narrated from: Thawbān.
Transmitters from him include: Abū Ṭuwālah ʿAbd Allāh, Abū Ḥāzim al-Aʿraj, Muḥammad ibn Qays, and ʿAbd al-Raḥmān ibn Yazīd ibn Jābir. (2)
(1) Its transmitters are reliable. Al-Tabarani also reports it, as quoted in al-Jamiʿ al-Saghir, with the wording: “The ʿumra and the raqba follow the rules of inheritance.” It is found in Sahih Ibn Hibban (no. 1149) with the wording: “Whoever grants land as ʿumra, it belongs to his heirs.” Muslim records it in his Sahih (no. 1625) in the Book of Gifts, Chapter on ʿUmra, on the authority of Jabir b. ʿAbd Allah, with the wording: “The ʿumra passes to the heirs of its recipient,” and another narration states: “The ʿumra belongs to the one to whom it was given.”
The term ʿumra comes from their saying aʿmartuhu al-dar ʿumri, meaning: “I have granted him the house for the span of his life,” i.e., he may live in it as long as he lives; when he dies, it reverts to the grantor. Such was the pre-Islamic practice, but the Prophet ﷺ annulled it and declared that whatever is granted as ʿumra during one’s lifetime passes to the beneficiary’s heirs after him.
(*) Al-Tarikh al-Kabir 5/364; Tarikh al-Fasawi 1/576; al-Jarh wa-l-Taʿdil 5/299; Tahdhib al-Kamal, no. 828; Tadhhib al-Tahdhib 2/234/1; Tarikh al-Islam 4/145; Tahdhib al-Tahdhib 6/300; Khulasa Tadhhib al-Kamal, p. 237.
(2) He is credited with only one hadith, transmitted by al-Nasai and Ibn Majah (no. 1837), on the authority of Thawban: “The Messenger of Allah said….”