Musnad Ahmad 10:17

Abu al-Mughirah narrated to us, Sa'id ibn 'Abd al-'Aziz narrated to us, Sulayman ibn Musa narrated to me, from 'Abd al-Rahman ibn 'Awf, who said: "When the Magian (Zoroastrian) left the presence of the Messenger of Allah, may Allah bless him and grant him peace, I asked him, and he informed me that the Prophet, may Allah bless him and grant him peace, gave him the choice between the jizyah (tribute) and death, so he chose the jizyah."