The hadith of Sayyiduna Mu'adh bin Jabal (may Allah be pleased with him) from the Prophet (peace and blessings be upon him) has already passed, that he (peace and blessings be upon him) commanded him to collect one dinar (of jizyah) from every halim, that is, every adult.
Nafi' narrates from Aslam, and he from Sayyiduna Umar bin al-Khattab (may Allah be pleased with him), that he wrote to the officials collecting the jizyah that the jizyah should be taken from adults, but do not collect jizyah from children and women.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18700