Caution: Translations of Quran and Ḥadīth may lead to possible misapplications and misinterpretations. This site is intended for students of sacred knowledge that are proficient in comprehending classical Arabic and have a strong foundation in Islamic sciences. Also note that religious injunctions rely on several aspects beyond what one may glean through reading individual aḥādīth.
Qurʾān Bukhārī Muslim Nasāʾī Abū Dāwūd Tirmidhī Ibn Mājah Mālik Aḥmad Dārimī Ḥākim Ibn Ḥibbān Ṭabarānī Nasāʾī's Kubrá Bayhaqī al-Luʾluʾ wa-al-Marjān Ibn Rajab's Fifty Riyāḍ al-Ṣāliḥīn Aḥmad's Zuhd Suyūṭī
suyuti:2-3650b – Bjālh b. ʿBydh > Jāʾanā Kitāb ʿUmar b. al-Khaṭṭāb > Khudhūā from al-Majūs al-Jizyah Faʾin ʿAbd al-Raḥman b. ʿAwf Ḥaddathaniá
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السيوطي:٢-٣٦٥٠b –

"عَن بجالة بن عبيدة قال: جَاءَنَا كِتَابُ عُمَرَ بْنِ الْخَطَّابِ: أَنْ خُذُوا مِنَ الْمَجُوسِ الْجِزْيَةَ فَإِنَّ عَبْدَ الرَّحْمَنِ بْنَ عَوْفٍ حَدَّثَنِى أَنَّ رَسُولَ الله ﷺ أَخَذَهَا مِنْ مَجُوسِ هَجَرٍ".  

أبو بكر (محمد) إبراهيم العاقولى في فوائده، انتهى

See similar narrations below:

Collected by Suyūṭī
suyuti:9-2b – Bajālh > Lam Yakun ʿUmar Yaʾkhudh al-Jizyah from al-Majūs Ḥattá Shahid ʿAbd al-Raḥman b. ʿAwf
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السيوطي:٩-٢b –

"عَنْ بَجَالةَ قَالَ: لَمْ يَكُنْ عُمَرُ يَأخُذُ الْجِزْيَةَ مِنَ الْمَجُوسِ حَتَّى شَهِدَ عَبْدُ الرَّحْمَنِ بْنُ عَوْفٍ أَنَّ رَسُولَ الله ﷺ أَخَذَهَا مِنْ مَجُوسِ هَجَرٍ".  

[ش] ابن أبى شيبة