Imam Tirmidzi : 1512

حَدَّثَنَا أَحْمَدُ بْنُ مَنِيعٍ حَدَّثَنَا أَبُو مُعَاوِيَةَ حَدَّثَنَا الْحَجَّاجُ بْنُ أَرْطَاةَ عَنْ عَمْرِو بْنِ دِينَارٍ عَنْ بَجَالَةَ بْنِ عَبْدَةَقَالَ كُنْتُ كَاتِبًا لِجَزْءِ بْنِ مُعَاوِيَةَ عَلَى مَنَاذِرَ فَجَاءَنَا كِتَابُ عُمَرَ انْظُرْ مَجُوسَ مَنْ قِبَلَكَ فَخُذْ مِنْهُمْ الْجِزْيَةَ فَإِنَّ عَبْدَ الرَّحْمَنِ بْنَ عَوْفٍ أَخْبَرَنِي أَنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ أَخَذَ الْجِزْيَةَ مِنْ مَجُوسِ هَجَرَقَالَ أَبُو عِيسَى هَذَا حَدِيثٌ حَسَنٌ

Narrated to us [Ahmad bin Mani'] said, narrated to us [Abu Mu'awiyah] said, narrated to us [Al Hajjaj bin Arthah] from [Amru bin Dinar] from [Bajalah bin Abdah], he said: 'I was the secretary of Jaza' bin Mu'awiyah, and a letter came from [Umar] stating: Pay attention to the Magians around you and take jizyah from them. Indeed, ['Abdurrahman bin Auf] informed me that the Messenger of Allah, peace and blessings be upon him, took jizyah from the Magians of Hajar." Abu Isa said: 'This hadith is hasan.'"