Bajalah said: Sayyiduna 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 be upon him) had taken jizya from the Magians of Hajar.
Hadith Referenceسنن دارمي / من كتاب السير / 2537
Hadith Gradingتحقیق (حسین سلیم أسد الدارانی):إسناده صحيح على شرط البخاري، [مكتبه الشامله نمبر: 2543]
The Magians (Majus) are those people who worship and venerate fire, and Hajar was a very large city in Bahrain, which was near Ahsa. Jizya is the compensation taken from the People of the Covenant (Ahl al-Dhimma) in exchange for allowing them to reside in the abode of Islam (Dar al-Islam) and for the protection of their lives and wealth.
From this hadith, it is understood that jizya will be taken from the Magians, who are polytheists (mushrikin), and that it is not limited only to the People of the Book (Ahl al-Kitab), as some scholars have thought, but rather, jizya will also be taken from other polytheists.