Bukhari

And the statement of Allah Almighty «قاتلوا الذين لا يؤمنون بالله ولا باليوم الآخر ولا يحرمون ما حرم الله ورسوله ولا يدينون دين الحق من الذين أوتوا الكتاب حتى يعطوا الجزية عن يد وهم صاغرون‏»: "Fight those who do not believe in Allah nor in the Last Day, nor do they forbid what Allah and His Messenger have forbidden, nor do they follow the religion of truth (even though they were given the Scripture), until they pay the Jizyah with willing submission and feel themselves subdued." («صاغرون‏» means) the same as «أذلاء‏.‏». And the mention of those hadiths in which it is stated about taking Jizyah from the Jews, Christians, Magians, and non-Arabs. Ibn Uyaynah said, Ibn Abi Najih said from him that I asked Mujahid, what is the reason that the People of the Book in Syria pay four dinars (as Jizyah), while the People of the Book in Yemen pay only one dinar? He replied that the disbelievers of Syria are wealthier.

Narrated `Amr bin Dinar: I was sitting with Jabir bin Zaid and `Amr bin Aus, and Bjalla was narrating to them in 70 A.H. the year when Mus`ab bin Az-Zubair was the leader of the pilgrims of Basra. We were sitting at the steps of Zamzam well and Bajala said, "I was the clerk of Juz bin Muawiya, Al-Ahnaf's paternal uncle. A letter came from `Umar bin Al-Khattab one year before his death; and it was read:-- "Cancel every marriage contracted among the Magians between relatives of close kinship (marriages that are regarded illegal in Islam: a relative of this sort being called Dhu-Mahram.)" `Umar did not take the Jizya from the Magian infidels till.