Sayyiduna Ali bin Abi Talib (may Allah be pleased with him) said: Chosroes and Caesar gave gifts to the Messenger of Allah (peace and blessings be upon him), which he accepted, and several kings gave him gifts, which he accepted.
Imam al-Shafi'i (may Allah have mercy on him) said: Abu Sufyan bin Harb (gave him) a waterskin, and the king of Alexandria gave Mariyah, the mother of Ibrahim, as a gift, which he accepted; and several other people also gave him gifts, which he did not distribute among the Muslims.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18792