(31) باب مَا جَاءَ فِي أَخْذِ الْجِزْيَةِ مِنَ الْمَجُوسِ
Narrated Bajalah bin 'Abdah :
"I was a scribe for Jaz' bin Mu'awiyah at Manadhir when 'Umar's letter came to us (saying): 'Inspect the Zoroastrians around you to take the Jizyah from them. For indeed 'Abdur-Rahman bin 'Awf informed me that the Messenger of Allah (ﷺ) took the Jizyah from the Zoroastrians of Hajar.'"[Abu 'Eisa said:] This Hadith is Hasan.
Reference: Jami` at-Tirmidhi 1586
In-book reference: Book 21, Hadith 48
English translation: Vol. 3, Book 19, Hadith 1586