Mukhtasar Bukhari (Abridged) 1337 — Taking jizya from dhimmi

It is narrated from Amir al-Mu'minin Umar bin Khattab (may Allah be pleased with him) that he wrote a letter to the people of Basra one year before his death, stating that if any Magian (Zoroastrian) has made his mahram woman his wife, then separate the two of them. And Amir al-Mu'minin Umar (may Allah be pleased with him) did not take jizya from the Magians until Sayyiduna Abdur Rahman bin Awf (may Allah be pleased with him) testified that the Messenger of Allah (peace and blessings of Allah be upon him) had taken jizya from the Magians of Hajar.