Musnad Abu Ya'la al-Mawsili 3:41

Ubayd Allah narrated to us, Sufyan narrated to us, from Abu Sa’d, from Nasr ibn ‘Asim, from Ali, who said: The Magians had a book that they would read and knowledge that they would study. Their leader committed adultery, so they wanted to carry out the prescribed punishment (hadd) upon him. He said to them, "Did Adam not marry his sons to his daughters?" So they did not carry out the prescribed punishment upon him, and the book was lifted (taken away). The Messenger of Allah (ﷺ) took the jizya from the Magians, as did Abu Bakr, and I (Ali) have done so.