أَخَذَ رَسُولُ اللَّهِ صلى الله عليه وسلم الْجِزْيَةَ مِنْ مَجُوسِ الْبَحْرَيْنِ وَأَخَذَهَا عُمَرُ مِنْ فَارِسَ وَأَخَذَهَا عُثْمَانُ مِنَ الْفُرْسِ .
Narrated Malik :
From Az-Zuhri, that Sa'ib bin Yazid said: "The Messenger of Allah (ﷺ) took the Jizyah from the Zoroastrians of Bahrain, and 'Umar took it in Persia, and 'Uthman took it from the Persians."
I asked Muhammad about this, so he said: "It is: 'Malik from Az-Zuhri from the Prophet (ﷺ).'"
Bajālah reported: I was the clerk of Jaz’ ibn Mu‘āwiyah, Al-Ahnaf’s paternal uncle. We received a letter from ‘Umar ibn al-Khattāb one year before his death. He said: "Cancel every marriage between unmarriageable relatives from among the Magians (Zoroastrians)." ‘Umar did not use to take the Jizyah…
بَعَثَنِي رَسُولُ اللَّهِ ـ صلى الله عليه وسلم ـ إِلَى الْبَحْرَيْنِ - أَوْ إِلَى هَجَرَ - فَكُنْتُ آتِي الْحَائِطَ يَكُونُ بَيْنَ الإِخْوَةِ يُسْلِمُ أَحَدُهُمْ فَآخُذُ مِنَ الْمُسْلِمِ الْعُشْرَ وَمِنَ الْمُشْرِكِ…