Farwah bin Nawfal al-Ashja'i said: Why will you take the jizyah from the Magians when they are not People of the Scripture? Al-Mustawrid said: O enemy of Allah! You are criticising Sayyiduna Abu Bakr (may Allah be pleased with him), Sayyiduna Umar (may Allah be pleased with him) and Sayyiduna Ali (may Allah be pleased with him) because they took the jizyah from them. When they went to the royal palace, Sayyiduna Ali (may Allah be pleased with him) came out to them. The narrator says: The two of them sat in the shade of the palace, and Sayyiduna Ali (may Allah be pleased with him) said: I know about the Magians; they used to teach knowledge and teach a book. Their king, in a state of intoxication, committed fornication with his daughter or his sister, and some people came to know of it, so they came to carry out the prescribed punishment (hadd). He held them off. Then he summoned his people and said: Is there any religion better than the religion of Adam, in which he used to marry his sons to his daughters? I am upon the religion of Adam. The narrator says: They pledged allegiance to him and fought those who opposed them until they killed them. Then in the morning they found that their book had been taken away in the night and lifted from among them, and the knowledge in their hearts had been removed. So they are People of the Scripture, and the Messenger of Allah (peace and blessings be upon him), Sayyiduna Abu Bakr (may Allah be pleased with him) and Sayyiduna Umar (may Allah be pleased with him) took the jizyah from them.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18650