Narrated Muadh ibn Jabal: When the Prophet ﷺ sent him to the Yemen, he ordered to take from everyone who had reached puberty one dinar or its equivalent in Mu'afiri garment of Yemen origin.

A simiar tradition from the Prophet ﷺ has also been transmitted by Muadh through a different chain of narrators.

Ali said “If I survive for the Christians of Banu Taghlib I shall kill fighters and captivate children for I had written a document between them and the Prophet ﷺ to the effect that they would not make their children Christian. Abu Dawud said “This is rejected (munkar) tradition and it has reached me from Ahmad (bin Hanbal) that he used to reject this tradition seriously. Abu Ali said “Abu Dawud did not present this (tradition) in this second reading. ”

Narrated Abdullah ibn Abbas: The Messenger of Allah ﷺ concluded peace with the people of Najran on condition that they would pay to Muslims two thousand suits of garments, half of Safar, and the rest in Rajab, and they would lend (Muslims) thirty coats of mail, thirty horses, thirty camels, and thirty weapons of each type used in battle. Muslims will stand surely for them until they return them in case there is any plot or treachery in the Yemen. No church of theirs will be demolished and no clergyman of theirs will be turned out. There will be no interruption in their religion until they bring something new or take usury. Ismail said: They took usury. Abu Dawud said: If they violate any provision of the treaty, they will be deemed as bringing something new.

Ibn Abbas said “When the Prophet of the Persians dies, Iblis (satan) led them to Mazdaism. ”

Narrated Umar ibn al-Khattab: Amr ibn Aws and AbulSha'tha' reported that Bujalah said: I was secretary to Jaz ibn Muawiyah, the uncle of Ahnaf ibn Qays. A letter came to us from Umar one year before his death, saying: Kill every magician, separate the relatives of prohibited degrees from the Magians, and forbid them to murmur (before eating). So we killed three magicians in one day, and separated from a Magian husband his wife of a prohibited degree according to the Book of Allah. He prepared abundant food and called them, and placed the sword on his thigh. They ate (the food) but did not murmur. They threw (on the ground) one or two mule-loads of silver. Umar did not take jizyah from Magians until Abdur Rahman ibn Awf witnessed that the Messenger of Allah ﷺ had taken jizyah from the Magians of Hajar.

Narrated Abdullah ibn Abbas: A man belonging to Usbadhiyin of the people of Bahrayn, who were the Magians of Hajar, came to the Messenger of Allah ﷺ and remained with him (for some time), and then came out. I asked him: What have Allah and His Messenger of Allah decided for you? He replied: Evil. I said: Silent. He said: Islam or killing. Abdur Rahman ibn Awf said: He accepted jizyah from them. Ibn Abbas said: The people followed the statement of Abdur Rahman ibn Awf, and they left that which I heard from the Usbadhi.

Urwa bin Al Zubair said “Hisham bin Halim bin Hizam found a man who was the governor of Hims making some Copts stand in the sun for the payment of jizyah. He said “What is this?” I heard the Messenger ﷺ as saying “Allaah Most High will punish those who punish the people in this world. ”

Narrated Ubaydullah: Harb ibn Ubaydullah told on the authority of his grandfather, his mother's father, that he had it on the authority of his father that the Messenger of Allah ﷺ said: Tithes are to be levied on Jews and Christians, but not on Muslims.

The tradition mentioned above has also been transmitted by Harb bin Ubaid Allah from the Prophet ﷺ to the same effect through a different chain of narrators. This version has the word kharaj (land tax) instead of ‘ushr (tithes).