Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah)
Dawud :: Book 19 : Hadith 3038
Narrated Abdullah ibn Abbas:
A man belonging to Usbadhiyin of the people of Bahrayn, who were the Magians of Hajar, came to the Apostle of Allah (peace_be_upon_him) and remained with him (for some time), and then came out. I asked him: What have Allah and His Apostle of Allah decided for you? He replied: Evil. I said: Silent. He said: Islam or killing. AbdurRahman ibn Awf said: He accepted jizyah from them. Ibn Abbas said: The people followed the statement of AbdurRahman ibn Awf, and they left that which I heard from the Usbadhi.