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Bayhaqi 18661 — The Magians are People of the Book and jizyah is taken

قَالَ: وَحَدَّثَنَا أَبُو رَجَاءٍ الْحَنَفِيُّ، قَالَ: كَتَبَ حُذَيْفَةُ إِلَى عُمَرَ رَضِيَ اللهُ عَنْهُمَا أَنَّهُ أُصِيبَ مِنَ الْمُهَاجِرِينَ فُلَانٌ وَفُلَانٌ، وَفِيمَنْ لَا يَعْرِفُ أَكْثَرُ، فَلَمَّا قَرَأَ الْكِتَابَ رَفَعَ صَوْتَهُ ثُمَّ بَكَى وَبَكَى فَقَالَ: بَلِ اللهُ يَعْرِفُهُمْ - ثَلَاثًا. رَوَاهُ الْبُخَارِيُّ فِي الصَّحِيحِ مُخْتَصَرًا عَنِ الْفَضْلِ بْنِ يَعْقُوبَ، عَنْ عَبْدِ اللهِ بْنِ جَعْفَرٍ الرَّقِّيِّ وَفِيهِ دِلَالَةٌ عَلَى أَخْذِ الْجِزْيَةِ مِنَ الْمَجُوسِ، وَاللهُ أَعْلَمُ، فَقَدْ كَانَ كِسْرَى وَأَصْحَابُهُ مَجُوسًا.
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 Reference السنن الكبرى للبيهقي / كتاب الجزية / 18661
Hadith Grading محدثین: صحيح
Hadith Takhrij «صحيح۔ تقدم قبله»