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—al-Raḥmān ibn ʿAwf testified that the Messenger of Allah—may Allah bless him and grant him peace—had taken it from the Magians of Hajar.
Ibn Shihāb said:
“The Messenger of Allah—may Allah bless him and grant him peace—took the jizyah from the Magians of Hajar; ʿUmar ibn al-Khaṭṭāb took the jizyah from the Magians of Persia; and ʿUthmān ibn ʿAffān took it from the Berbers.
Ibn Shihāb also said:
To the best of our knowledge, the first among the People of the Book to pay the jizyah were the people of Najrān, and they were Christians. The Messenger of Allah—may Allah bless him and grant him peace—accepted the jizyah from the people of Bahrain, and they were Magians. Then the people of —Aylah—"
الرَّحْمَنِ بْنُ عَوْفٍ أَنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ أَخَذَهَا مِنْ مَجُوسِ هَجَرَ» .
وَقَالَ ابْنُ شِهَابٍ:
أَخَذَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ الْجِزْيَةَ مِنْ مَجُوسِ هَجَرَ، وَأَخَذَ عُمَرُ بْنُ الْخَطَّابِ الْجِزْيَةَ مِنْ مَجُوسِ فَارِسَ، وَأَخَذَهَا عُثْمَانُ بْنُ عَفَّانَ مِنَ الْبَرْبَرِ.
قَالَ ابْنُ شِهَابٍ:
أَوَّلُ مَنْ أَعْطَى الْجِزْيَةَ مِنْ أَهْلِ الْكِتَابِ أَهْلُ نَجْرَانَ فِيمَا بَلَغَنَا وَكَانُوا نَصَارَى، وَقَبِلَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ الْجِزْيَةَ مِنْ أَهْلِ الْبَحْرَيْنِ وَكَانُوا مَجُوسًا، ثُمَّ أَدَّى أَهْلُ
(أَيْلَةَ)