Mishkat al-Masabih 4035
Bajala said:
I was a clerk of Jaz’ b. Mu'awiya the paternal uncle of al-Ahnaf, and a year before the death of ‘Umar b. al-Khattab we received his letter in which he gave instruction to separate married couples among the Magians who were within the prohibited degrees. ‘Umar had not taken the jizya from the Magians till ‘Abd ar-Rahman b. ‘Auf testified that God’s Messenger had taken it from the Magians of Hajar. 

Bukhari transmitted it.
عَن بَجالَةَ قَالَ: كُنْتُ كَاتِبًا لِجَزْءِ بْنِ مُعَاوِيَةَ عَمِّ الْأَحْنَفِ فَأَتَانَا كِتَابُ عُمَرَ بْنِ الْخَطَّابِ رَضِيَ اللَّهُ عَنْهُ قَبْلَ مَوْتِهِ بِسَنَةٍ: فَرِّقُوا بَيْنَ كُلِّ ذِي مَحْرَمٍ مِنَ الْمَجُوسِ وَلَمْ يَكُنْ عُمَرُ أَخَذَ الْجِزْيَةَ مِنَ الْمَجُوسِ حَتَّى شَهِدَ عَبْدُ الرَّحْمَنِ بْنُ عَوْفٍ أَنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ أَخَذَهَا مِنْ مَجُوسِ هجَرَ. رَوَاهُ البُخَارِيّ
وذُكرَ حديثُ بُريدةَ: إِذَا أَمَّرَ أَمِيرًا عَلَى جَيْشٍ فِي «بَابِ الْكتاب إِلى الْكفَّار»