Zayd bin Aslam narrates from his father that camels of the jizyah were brought to Sayyiduna Umar bin al-Khattab (may Allah be pleased with him). He said to Sayyiduna Umar bin al-Khattab (may Allah be pleased with him): "One she-camel is blind." Sayyiduna Umar bin al-Khattab (may Allah be pleased with him) said: "We will give that she-camel to a household so that they may benefit from it." I said: "But she is blind." He said: "They will tie her into a line of camels." I said: "How will she eat from the ground?" Sayyiduna Umar (may Allah be pleased with him) said: "Is she from the jizyah wealth or from the charity wealth?" I said: "From the jizyah wealth." Sayyiduna Umar bin al-Khattab (may Allah be pleased with him) said: "By Allah, you (all) want to eat her." I said: "She bears the brand of the jizyah." So by the order of Sayyiduna Umar (may Allah be pleased with him) she was slaughtered. (The narrator said:) He had nine bowls, and whenever any fruit or delicacy came, he would put some of it in those bowls and send them to the wives of the Prophet (peace and blessings be upon him); what he sent to Sayyidah Hafsah (may Allah be pleased with her) would be the last of it, so if there was any shortfall it fell in Sayyidah Hafsah's share. So he put meat from that camel in those bowls and sent it to the wives of the Prophet (peace and blessings be upon him), and he had the rest of the meat prepared as food and invited the Muhajirun and the Ansar to it.
Imam al-Shafi'i (may Allah have mercy on him) said: Sayyiduna Umar (may Allah be pleased with him) used two brands: that of the jizyah and that of charity. This is our position.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب قسم الصدقات / 13257