Musannaf Ibn Abi Shaybah 11077 — Taking some jizyah from the Magians

Ja'far narrates from his father that Sayyiduna Umar (may Allah be pleased with him) was sitting in a gathering between the grave of the Messenger (peace and blessings be upon him) and the pulpit of the Messenger, and he said: I do not know how the Magians should be dealt with, when they are not even among the People of the Book? Sayyiduna Abd al-Rahman bin Awf (may Allah be pleased with him) said: I myself heard the Messenger of Allah (peace and blessings be upon him) saying: "Deal with them as the People of the Book are dealt with."