Yahya related to me from Malik that Ibn Shihab said, "I have
heard that the Messenger of Allah, may Allah bless him and grant him
peace, took jizya from the magians of Bahrain, that Umar ibn al-
Khattab took it from the magians of Persia and that Uthman ibn Affan
took it from the Berbers."
Muwatta Malik Book 17, Hadith 45