BAYHAQI 18655:
from Balaghah —
[Machine] "That the Messenger of Allah ﷺ took the jizyah from the Magians of Bahrain, and that Uthman ibn Affan also took it from the Berbers. Ibn Wahb mentioned in his narration that Umar ibn al-Khattab took it from the Magians of Persia. The Sheikh and Ibn Shihab said that this narration was only transmitted by Ibn Musayyib, and Ibn Musayyib is a good and reliable narrator. How could he have joined him without what came before?"
البيهقي ١٨٦٥٥:
عن بلغه —
أَنَّ رَسُولَ اللهِ ﷺ أَخَذَ الْجِزْيَةَ مِنْ مَجُوسِ الْبَحْرَيْنِ وَأَنَّ عُثْمَانَ بْنَ عَفَّانَ ؓ أَخَذَهَا مِنَ الْبَرْبَرِ زَادَ ابْنُ وَهْبٍ فِي رِوَايَتِهِ أَنَّ عُمَرُ بْنُ الْخَطَّابِ ؓ أَخَذَهَا مِنْ مَجُوسِ فَارِسَ قَالَ الشَّيْخُ وَابْنُ شِهَابٍ إِنَّمَا أَخَذَ حَدِيثَهُ هَذَا عَنِ ابْنِ الْمُسَيِّبِ وَابْنُ الْمُسَيِّبِ حَسَنُ الْمُرْسَلِ كَيْفَ وَقَدِ انْضَمَّ إِلَيْهِ مَا تَقَدَّمَ
hadithunlocked.com