Imam al-Shafi'i (may Allah have mercy on him) says: The Messenger of Allah (peace and blessings be upon him) took the jizyah from Ukaydir al-Ghassani, and they narrate that he (peace and blessings be upon him) made peace with some men of the Arabs on the jizyah. As for Sayyiduna Umar bin al-Khattab (may Allah be pleased with him) and all the caliphs after him up to today, they took the jizyah from Banu Taghlib, Tanukh, Bahra' and a mixture of Arab tribes, who remain upon Christianity to this hour; the sadaqah is doubled upon them, and that is jizyah. The jizyah is based on religions, not on lineages. Were it not that we would sin by wishing for something false, we would have wished that what Imam Abu Yusuf (may Allah have mercy on him) said were as he said, and that no humiliation be imposed upon an Arab; but Allah is too exalted in our eyes for us to love anything other than what He has decreed.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18645