Musannaf Ibn Abi Shayba 9:422

Waki' narrated to us, from Sufyan, from Qays ibn Muslim, from al-Hasan ibn Muhammad, that the Prophet (peace and blessings of Allah be upon him) wrote to the Magians of the people of Hajar, offering them Islam. Whoever accepted Islam, it was accepted from him. And whoever did not accept Islam, the Jizya was imposed upon him, without marrying their women and without eating their slaughtered animals.