From Az-Zuhri, that Sa'ib bin Yazid said: "The Messenger of Allah ﷺ 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 ﷺ.'"
أَخَذَ رَسُولُ اللَّهِ ﷺ الْجِزْيَةَ مِنْ مَجُوسِ الْبَحْرَيْنِ وَأَخَذَهَا عُمَرُ مِنْ فَارِسَ وَأَخَذَهَا عُثْمَانُ مِنَ الْفُرْسِ وَسَأَلْتُ مُحَمَّدًا عَنْ هَذَا فَقَالَ هُوَ مَالِكٌ عَنِ الزُّهْرِيِّ عَنِ النَّبِيِّ ﷺ