Musannaf Ibn Abi Shayba 28:108

'Abdah ibn Sulayman narrated to us, from 'Ubayd Allah, from Nafi', from Aslam, the freed slave of 'Umar, who said: 'Umar wrote to the governors of the *jizyah*: "Do not impose the *jizyah* except upon those upon whom the razor has passed (i.e., those who have reached puberty). Do not impose the *jizyah* upon women, nor upon children." And 'Umar used to place a seal upon the people of the *jizyah* around their necks.