Musannaf Ibn Abi Shayba 28:120

Ibn ‘Uyaynah narrated to us, from ‘Amr, from Bajalah, who said: ‘Umar would not take the jizyah from the Magians until ‘Abd al-Rahman ibn ‘Awf testified that the Messenger of Allah (may Allah bless him and grant him peace) took it from the Magians of Hajar.