(1) باب الْجِزْيَةِ وَالْمُوَادَعَةِ مَعَ أَهْلِ الْحَرْبِ
Narrated `Amr bin Dinar:
I was sitting with Jabir bin Zaid and `Amr bin Aus, and Bjalla was narrating to them in 70 A.H. the year when Mus`ab bin Az-Zubair was the leader of the pilgrims of Basra. We were sitting at the steps of Zamzam well and Bajala said, "I was the clerk of Juz bin Muawiya, Al-Ahnaf's paternal uncle. A letter came from `Umar bin Al-Khattab one year before his death; and it was read:-- "Cancel every marriage contracted among the Magians between relatives of close kinship (marriages that are regarded illegal in Islam: a relative of this sort being called Dhu-Mahram.)" `Umar did not take the Jizya from the Magian infidels till `Abdur-Rahman bin `Auf testified that Allah's Messenger (ﷺ) had taken the Jizya from the Magians of Hajar.
Reference: Sahih al-Bukhari 3156, 3157
In-book reference: Book 58, Hadith 1
USC-MSA web (English) reference(deprecated numbering scheme): Vol. 4, Book 53, Hadith 384