Musannaf Ibn Abi Shaybah

Imam Zuhri states that the Holy Prophet Muhammad (peace and blessings be upon him) took one dinar as jizya from every adult among the Magians.

Hazrat Ja'far narrates from his father that Hazrat Umar was seated in a gathering between the Prophet's (peace be upon him and his family) tomb and the Prophet's pulpit, when he said, "I do not know what should be done with the Magians, as they are not among the People of the Book?" Hazrat Abdur Rahman bin Awf said, "I myself heard the Noble Messenger (peace be upon him and his family) say that deal with them as you deal with the People of the Book."