Musannaf Ibn Abi Shayba 28:132

Waki’ narrated to us, he said: Sufyan narrated to us, from Qays ibn Muslim, from al-Hasan ibn Muhammad, he said: The Messenger of Allah (may Allah bless him and grant him peace) wrote to the Magians of Hajar, offering them Islam. Whoever accepted Islam, it was accepted from him, and whoever refused, the Jizya was imposed upon him, except that their slaughtered animal is not to be eaten, and a woman is not to be married from among them.