Sayyiduna Iyad bin Himar (may Allah be pleased with him) said: I presented a she-camel or a sacrificial animal as a gift to the Messenger of Allah (peace and blessings be upon him). He (peace and blessings be upon him) said: "Have you become Muslim?" I said: No. He (peace and blessings be upon him) said: "I have been forbidden from accepting the gifts of the polytheists."
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 15069