Abdullah bin Mubarak عبد الله بن المبارك · The Book on Military Expeditions

That he gave the Prophet (ﷺ) a gift or a camel, so the Prophet (ﷺ) said: "Have you accepted Islam?" He said: "No." He said: "Then I have been prohibited from the Zabd (gift) of the idolaters." This Hadith is Hasan Sahih. And the meaning of his saying: "I haven been prohibited from the Zabd (gifts) of the idolaters" is their gifts. It has been reported about the Messenger (ﷺ) that he used to accept the gifts of the idolaters…

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).'"