Hadith
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.
Narrated `Amr bin Dinar:I was sitting with Jabir bin Zaid and `Amr bin Aus, and Bajala 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
Sahih
Sahih al-Bukhari 3156·Also available on sunnah.com·