Hazrat Ma'qil (may Allah have mercy on him) narrates that Hazrat Umar bin Abdul Aziz (may Allah have mercy on him) wrote a letter to his governors: Only the original jizya will be collected from the People of the Book. Nothing will be collected from those who have fled or from the deceased. And in the case of the inhabitants of the land fleeing, nothing will be collected.

Hazrat Hasan bin Muhammad bin Ali (may Allah be pleased with him, may Allah have mercy on him) narrates that the Messenger of Allah (peace and blessings be upon him) wrote a letter to the Magians of Hajar and invited them to Islam. Whoever accepted Islam, the Prophet (peace and blessings be upon him) accepted his Islam. And whoever refused, the Prophet (peace and blessings be upon him) imposed jizya upon him with the conditions that their slaughtered animals would not be eaten and their women would not be married.

Hazrat Ikrimah (may Allah have mercy on him) narrates that the Messenger of Allah (peace and blessings be upon him) took jizya from the Magians of Bahrain.

Imam Zuhri (may Allah have mercy on him) says that the Messenger of Allah (peace and blessings be upon him) took jizya from the Magians of Bahrain. And Hazrat Umar (may Allah be pleased with him) took jizya from the Magians of Iran. And Hazrat Uthman took jizya from the Magians of the Berbers.

Hazrat Bajalah (may Allah have mercy on him) narrates that Hazrat Umar (may Allah be pleased with him) did not take jizya from the Magians until Hazrat Abdur Rahman bin Awf (may Allah be pleased with him) testified that the Messenger of Allah (peace and blessings be upon him) took jizya from the Magians of Hajar.

Imam Zuhri (may Allah have mercy on him) states that the Messenger of Allah (peace and blessings be upon him) took jizya from the Magians of Hajar. And from every adult among the Jews and Christians of Yemen, he took one dinar as jizya. And Hazrat Umar (may Allah be pleased with him) took jizya from the Magians of Sawad. And Hazrat Uthman took jizya from the Berber Magians in Egypt.

Hazrat Ja'far's father, may Allah have mercy on him, narrates that Hazrat Umar bin Khattab, may Allah be pleased with him, asked about taking jizya from the Magians. So Hazrat Abdur Rahman bin Awf, may Allah be pleased with him, said: I heard the Messenger of Allah, peace and blessings be upon him, say: "Apply to them the same rule as for the People of the Book."

Hazrat Ja'far (may Allah be pleased with him)'s father narrates that Hazrat Umar bin Khattab (may Allah be pleased with him) sought advice from the people regarding taking jizya from the Magians. So Hazrat Abdur Rahman bin Awf (may Allah be pleased with him) said: I heard the Messenger of Allah (peace and blessings be upon him) say: "Apply to them the same rule as for the People of the Book."

Hazrat Amr bin Dinar narrates that Hazrat Bajalah (may Allah have mercy on him) was relating to Amr bin Aws and Abu Sha’sha that I was the scribe of Hazrat Juza’ bin Mu’awiyah (may Allah have mercy on him). Then a letter from Hazrat Umar bin Khattab (may Allah be pleased with him) came to us stating: Kill every male and female magician, separate between every close relative among the Magians, and prevent them from talking while eating. Hazrat Bajalah (may Allah have mercy on him) says: We killed three magicians, and we separated a man and his wife according to the Book of Allah.

Hazrat Bajalah bin Abda al-Anbari (may Allah have mercy on him) narrates that I was the scribe of Hazrat Juz’ bin Mu’awiyah (may Allah have mercy on him), and he (may Allah have mercy on him) was appointed as the governor over the people of Ahwaz. During this time, Hazrat Abu Musa (may Allah have mercy on him), who was the governor of Basra, wrote a letter to us stating that Hazrat Umar bin Khattab (may Allah be pleased with him) had written to him, commanding that those Magians who make sounds with their mouths closed while eating should be killed until they speak. And every woman should be taken away from her mahram, and every sorcerer should be killed. So Hazrat Abu Musa (may Allah have mercy on him) sent this letter to Hazrat Juz’ bin Mu’awiyah as well. So he (may Allah have mercy on him) called Zamazamah, and they discussed this matter. And the narrator says, when any woman would reach adulthood, we would take her away from her mahram and marry her to someone else. And if the woman was old, we would detain her and scold her.