Abu Raja' al-Hanafi (may Allah have mercy on him) says: Sayyiduna Hudhayfah (may Allah be pleased with him) wrote to Sayyiduna Umar bin al-Khattab (may Allah be pleased with him) that so-and-so and so-and-so of the Muhajirun had been martyred, and he wrote about those who could not be identified. When Sayyiduna Umar (may Allah be pleased with him) read the letter, he wept and said: Allah knows them, saying it three times. (b) In this there is evidence for taking the jizyah, since Kisra and his companions were Magians.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18661