Musannaf Ibn Abi Shayba 28:123

Waki' narrated to us, he said: Sufyan and Malik ibn Anas narrated to us, from Ja'far, from his father, that Umar ibn al-Khattab consulted the people regarding the Majus (Zoroastrians) concerning the jizya. Abd al-Rahman ibn Awf said: I heard the Messenger of Allah, may Allah bless him and grant him peace, saying: "Treat them according to the practice of the People of the Book."