حَدَّثَنَا الْحُسَيْنُ بْنُ أَبِي كَبْشَةَ الْبَصْرِيُّ، حَدَّثَنَا عَبْدُ الرَّحْمَنِ بْنُ مَهْدِيٍّ، عَنْ مَالِكٍ، عَنِ الزُّهْرِيِّ، عَنِ السَّائِبِ بْنِ يَزِيدَ، قَالَ أَخَذَ رَسُولُ اللَّهِ صلى الله عليه وسلم الْجِزْيَةَ مِنْ مَجُوسِ الْبَحْرَيْنِ وَأَخَذَهَا عُمَرُ مِنْ فَارِسَ وَأَخَذَهَا عُثْمَانُ مِنَ الْفُرْسِ ‏.‏ وَسَأَلْتُ مُحَمَّدًا عَنْ هَذَا فَقَالَ هُوَ مَالِكٌ عَنِ الزُّهْرِيِّ عَنِ النَّبِيِّ صلى الله عليه وسلم ‏.‏

Narrated Malik : From Az-Zuhri, that Sa'ib bin Yazid said: "The Messenger of Allah (PBUH) took the Jizyah from the Zoroastrians of Bahrain, and 'Umar took it in Persia, and 'Uthman took it from the Persians." I asked Muhammad about this, so he said: "It is: 'Malik from Az-Zuhri from the Prophet (PBUH).'" Translation Not Available

Book Ref: Jamiya Tirmidhi Book 21 Hadith 1588
Web Ref:  Jamiya Tirmidhi Vol 3 Book 19 Hadith 1588