Nasr bin Asim narrated that Farwah bin Nawfal Ashja'i said: "Why is jizyah taken from the Magians? They are not People of the Book." (Upon hearing this) Mustawrid stood up towards him, grabbed him by the collar, and said: "O enemy of Allah! Are you now criticizing Abu Bakr, Umar, and the Commander of the Faithful (i.e., Ali, may Allah be pleased with them), while they took jizyah from them (the Magians)?" Then he took him towards the palace (of the caliphate), and Ali (may Allah be pleased with him) came out and said: "Both of you, be gentle." So they both sat in the shade of the palace. Then Ali (may Allah be pleased with him) said: "I am the most knowledgeable among the people regarding the Magians. They had knowledge which they knew, and a book which they used to read. (It happened that) their king became drunk and committed adultery with his daughter or his sister. Some of the prominent people of his kingdom found out about this. When he woke up and the people came to carry out the prescribed punishment on him, he stopped them and called the prominent people of his kingdom and said: Do you know of any religion better than the religion of Adam (peace be upon him)? Adam (peace be upon him) used to marry his sons to his daughters, and I am (also) upon the religion of Adam (peace be upon him). Why do you distance yourselves from his religion? Then those people followed him and fought against their opponents until they killed them. Then their situation became such that guards were placed over their book. Then it was taken away from them, and knowledge was removed from their hearts, and they are among the People of the Book. And from them, the Messenger of Allah ﷺ, Abu Bakr, and Umar (may Allah be pleased with them both) took jizyah."
Hadith Referenceمسند الإمام الشافعي / كتاب الأسر والفداء وضرب الجزية وأخذها / 1775
Hadith Takhrijاسناده ضعیف لضعف ابي سعد سعيد بن المرزبان، وهو ايضًا مدلس وقد عنعن : اخرجه البيهقي: 9/ 189، 188 - وفى المعرفة السنن والآثار له (5515) - وعبدالرزاق (10029) وابو يعلى (301)۔