Musannaf Ibn Abi Shayba 28:122

Ibn Idris narrated to us, from Ja’far, from his father, that ‘Umar ibn al-Khattab asked about the jizya of the Magians. ‘Abd al-Rahman ibn ‘Awf said: I heard the Messenger of Allah, peace and blessings of Allah be upon him, say: "Treat them according to the practice of the People of the Book."