Sa’ib bin Yazid (may Allah be pleased with him) says that the Messenger of Allah (peace and blessings of Allah be upon him) took jizya from the Magians of Bahrain, and ‘Umar and ‘Uthman (may Allah be pleased with them both) took jizya from the Magians of Persia. Imam Tirmidhi says:
I asked Muhammad bin Isma’il Bukhari about this hadith, and he informed me that Malik narrates from Zuhri, and Zuhri narrates from the Prophet (peace and blessings of Allah be upon him).