Bukhari

Hadith Commentary:
It is understood from this that the ruling for the Magians (Parsis) is like that of the People of the Book.
Imam Shafi'i and 'Abd al-Razzaq have narrated that the Magians were People of the Book, but then their leader acted disrespectfully—he had intercourse with his own sister and taught others that there was nothing objectionable in this.
Adam (alayhis salam) used to marry his daughters to his sons.
The people accepted what their leader said, and those who refused, he killed them.
Eventually, their book was lost.
And in the Muwatta, there is a marfu' hadith that says: "Deal with the Magians as you deal with the People of the Book."

Hadith Commentary:
1.
The tax taken from disbelievers in exchange for their protection is called jizyah.
There is a difference of opinion regarding which disbelievers jizyah should be taken from.
Some scholars hold the view that jizyah should only be taken from Jews and Christians, and not from other disbelievers.
Similarly, there are other opinions as well.
From this hadith, it is understood that jizyah will be taken from all disbelievers, even the Magians (Majus), because the Messenger of Allah (sallallahu alayhi wa sallam) took jizyah from them. Thus, jizyah is taken from Jews and Christians based on the verse, and from the Magians based on the hadith.
Some have said that the Magians were originally People of the Book (Ahl al-Kitab). Accordingly, Imam Shafi'i (rahimahullah) and Imam Abdur Razzaq have narrated from Ali (radi Allahu anhu) that the Magians were People of the Book, but then their leader acted disrespectfully.
He married his own sister and invited others to do the same, claiming there was nothing wrong with it.
He argued that Adam (alayhis salam) also married his daughters to his sons.
The people accepted his statement, and those who refused were killed. Eventually, their book was lost.
(al-Musannaf of Abdur Razzaq: 10/327)
2.
Regarding the collection of jizyah from polytheists and others, the majority opinion is that jizyah should not be taken from them; rather, if they do not accept Islam, they should be fought.
Imam Malik (rahimahullah) says:
Jizyah should also be taken from polytheists.
His evidence is the hadith of Buraidah (radi Allahu anhu), in which the Messenger of Allah (sallallahu alayhi wa sallam) said:
﴿إِذَا لَقِيتَ عَدُوَّكَ مِنَ الْمُشْرِكِينَ ، فَادْعُهُمْ إِلَى إِحْدَى ثَلاثِ خِصَالٍ﴾ "When you encounter your enemy from among the polytheists, invite them to one of three things."
Then, jizyah is also mentioned among these.
(Sahih Muslim, al-Jihad wal-Siyar, Hadith: 4522(1781))
Thus, the Qur'anic verse proves the collection of jizyah from Jews and Christians, and the Sunnah proves its collection from polytheists.
And there is no contradiction between them.
The position of Imam Malik (rahimahullah) appears to be the most correct.

Benefits and Issues:
After the testimony of Abdur Rahman bin Awf radi Allahu anhu, Umar radi Allahu anhu accepted the matter of considering them as dhimmi.
Allamah Abu Ubayd states:
That taking jizyah from the People of the Book is established by the explicit text of the Noble Qur’an ().
And taking jizyah from the Magians (Majus) is established by the Sunnah.

Takhrij:
«أخرجه البخاري، الجزية والموادعة، باب الجزية والموادعة...، حديث:3157، ومالك في الموطأ:1 /278.»©Explanation:
➊ This hadith shows that jizyah is not limited only to the People of the Book, as some scholars have thought, but rather jizyah will also be taken from other polytheists and the Magians, etc.
➋ The chain in the narration of al-Muwatta’ is disconnected because Imam Malik rahimahullah has narrated it from Imam Ibn Shihab al-Zuhri rahimahullah in a mursal (i.e., disconnected) manner.