Musannaf Ibn Abi Shayba 28:117

Waki’ narrated to us, he said: Sufyan narrated to us, from Qays ibn Muslim, from al-Hasan ibn Muhammad ibn ‘Ali, who said: The Messenger of Allah (may Allah bless him and grant him peace) wrote to the Majus (Zoroastrians) of Hajar, offering them Islam. Whoever accepted Islam, it was accepted from him, and whoever refused, the Jizya was imposed upon him, on the condition that their slaughtered meat is not to be eaten and their women are not to be married.