Sahih al-Bukhari 3156, 3157
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.
حَدَّثَنَا عَلِيُّ بْنُ عَبْدِ اللَّهِ، حَدَّثَنَا سُفْيَانُ، قَالَ سَمِعْتُ عَمْرًا، قَالَ كُنْتُ جَالِسًا مَعَ جَابِرِ بْنِ زَيْدٍ وَعَمْرِو بْنِ أَوْسٍ، فَحَدَّثَهُمَا بَجَالَةُ، سَنَةَ سَبْعِينَ ـ عَامَ حَجَّ مُصْعَبُ بْنُ الزُّبَيْرِ بِأَهْلِ الْبَصْرَةِ ـ عِنْدَ دَرَجِ زَمْزَمَ قَالَ كُنْتُ كَاتِبًا لِجَزْءِ بْنِ مُعَاوِيَةَ عَمِّ الأَحْنَفِ، فَأَتَانَا كِتَابُ عُمَرَ بْنِ الْخَطَّابِ 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 صلى الله عليه وسلم أَخَذَهَا مِنْ مَجُوسِ هَجَرٍ‏.‏