حَدَّثَنِي يَحْيَى، عَنْ مَالِكٍ، عَنِ ابْنِ شِهَابٍ، قَالَ بَلَغَنِي أَنَّ رَسُولَ اللَّهِ صلى الله عليه وسلم أَخَذَ الْجِزْيَةَ مِنْ مَجُوسِ الْبَحْرَيْنِ وَأَنَّ عُمَرَ بْنَ الْخَطَّابِ أَخَذَهَا مِنْ مَجُوسِ فَارِسَ وَأَنَّ عُثْمَانَ بْنَ عَفَّانَ أَخَذَهَا مِنَ الْبَرْبَرِ .
Yahya related to me from Malik that Ibn Shihab said, "I haveheard that the Messenger of Allah, may Allah bless him and grant himpeace, took jizya from the magians of Bahrain, that Umar ibn al-Khattab took it from the magians of Persia and that Uthman ibn Affantook it from the Berbers." Translation Not Available
Book Ref: Muwatta Imam Malik Book 17 Hadith 618
Web Ref: Muwatta Imam Malik Book 17 Hadith 42