Bajalah (may Allah have mercy on him) narrates that Umar ibn al-Khattab (may Allah be pleased with him) did not take jizyah from the Magians until Abdur Rahman ibn Awf (may Allah be pleased with him) testified that the Messenger of Allah (ﷺ) had taken jizyah from the Magians of Hajar.
Hadith Referenceمسند الإمام الشافعي / كتاب الأسر والفداء وضرب الجزية وأخذها / 1774
Hadith Takhrijاخرجه البخاري الجزية والموادعة ، باب الجزية والموادعة مع اهل الذمة والحرب (3156) ، (3157)۔