Jami` at-Tirmidhi, Hadith 1587 ⓘ
Narrated Bajalah: That 'Umar would not take the Jizyah from the Zoroastrians until 'Abdur-Rahman bin 'Awf informed him that the Prophet took Jizyah from the Zoroastrians of Hajar." There is more dialogue in the Hadith than this. And this Hadith is Hasan Sahih.
حَدَّثَنَا ابْنُ أَبِي عُمَرَ، حَدَّثَنَا سُفْيَانُ بْنُ عُيَيْنَةَ، عَنْ عَمْرِو بْنِ دِينَارٍ، عَنْ بَجَالَةَ، أَنَّ عُمَرَ، كَانَ لاَ يَأْخُذُ الْجِزْيَةَ مِنَ الْمَجُوسِ حَتَّى أَخْبَرَهُ عَبْدُ الرَّحْمَنِ بْنُ عَوْفٍ أَنَّ النَّبِيَّ صلى الله عليه وسلم أَخَذَ الْجِزْيَةَ مِنْ مَجُوسِ هَجَرَ . وَفِي الْحَدِيثِ كَلاَمٌ أَكْثَرُ مِنْ هَذَا . هَذَا حَدِيثٌ حَسَنٌ صَحِيحٌ .
also referenced under: Book 21, Hadith 49 (In-Book) & Volume 3, Book 19, Hadith 1587 (DarusSalam)