Al-Hasan (may Allah have mercy on him) said that Ziyad was informed that the Sabians pray facing the qiblah and pay the khums (one-fifth). He said: So he intended to lift the jizyah from them. Later he was informed that they worshipped the angels.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب النكاح / 13990