Musannaf Ibn Abi Shayba 28:471

Kuthayyir ibn Hisham narrated to us, from Ja'far ibn Burqan, who said: Maymun ibn Mihran narrated to us, who said: Umar sent Hudhayfah ibn al-Yaman and Ibn Hunayf, and they assessed the jizya upon the people of al-Sawad. They said: "Whoever among the people of al-Sawad does not come, we shall place a seal upon his neck, for the covenant is absolved from him."