His saying, exalted and majestic is He: "Fight those who do not believe in Allah or in the Last Day and who do not prohibit what Allah and His Messenger have prohibited and who do not abide by the religion of truth from those who were given the Scripture until they pay the jizyah with willing submission while they are humbled." (p-289) This verse includes fighting the people of the Book from the Jews and Christians until they are killed or pay the jizyah. Mujahid said: At the time of the revelation of this verse, the Messenger of Allah, blessings and peace be upon him, began the campaign against the Romans and headed towards Tabuk. Whoever considers the people of the Book to be polytheists, this verse for him abrogates the taking of the jizyah due to His saying, exalted and majestic is He: "So kill the polytheists." [At-Tawbah: 5] He negated their belief in Allah and the Last Day because they abandoned the Islamic law which they must enter into. Thus, all that they have in Allah, exalted and majestic is He, and in resurrection consists of imaginations and beliefs that have no meaning, as they received them from outside their proper source. Also, their beliefs were not straight, as they diverged and said: 'Uzair is the son of Allah,' and Allah is the third of three, and other than that. They also have many opinions regarding resurrection, such as buying the dwellings of Paradise from the monks, and the Jews' saying about the Fire: 'We will be in it for a number of days,' and similar to that.

As for His saying, exalted and majestic is He: "And who do not prohibit what Allah and His Messenger have prohibited," it clarifies and specifies their opposition to Muhammad, blessings and peace be upon him. As for His saying: "And who do not abide by," its meaning is: and do not obey and comply. From this is the saying of Aisha, may Allah be pleased with her: 'I did not know my parents except that they were abiding by the religion,' and the religion in the language is a shared term, and here it refers to the Shari'ah, similar to His saying, exalted and majestic is He: "Indeed, the religion with Allah is Islam." [Aali 'Imran: 19] As for His saying: "From those who were given the Scripture," it is a clear reference to the Children of Israel and the Romans, and the people have agreed on that. As for the Magians, Ibn al-Mundhir said: I do not know of any disagreement that the jizyah is taken from them.

Abu Muhammad, may Allah have mercy on him, said: It has been narrated that the Messenger of Allah, blessings and peace be upon him, said: "Set a precedent for them like that of the people of the Book." Many of the scholars said: The meaning of that is in taking the jizyah from them, although they are not the people of the Book. Thus, the analogy does not extend to their slaughter and marriages. This is what Ibn Habib mentioned in "Al-Wadihah."

Some scholars said: Its meaning is: Set a precedent for them like that of the people of the Book since they are the people of the Book. Thus, the analogy applies to their slaughter and others. The first opinion is that of Malik and the majority of his companions. It has been narrated that a prophet named Zaradisht was sent to the Magians. As for the Magians of the Arabs, Ibn Wahb said: No jizyah is accepted from them, and there must be fighting or Islam. Sihnun, Ibn al-Qasim, and Ashhab said: The jizyah is taken from the Magians of the Arabs and all nations. As for the idol worshippers from the Arabs, Allah did not exempt them from the jizyah, nor did any human remain on earth from them. Ibn Habib said: Their only option is fighting or Islam, and this is the saying of Abu Hanifah.

Abu Muhammad, may Allah have mercy on him, said:

It is found for Ibn al-Qasim that the jizyah is taken from them. This is also mentioned in the "Tafri'" of Ibn al-Jallab, and it is a possibility without a text. As for the People of the Book among the Arabs, Malik, may Allah have mercy on him, held that the jizyah is taken from them. Abu Hanifah indicated a prohibition against that. As for the Samaritans and the Sabians, the majority hold that they are among the Jews and Christians, and the jizyah is taken from them, and their sacrifices are permissible to eat. A group said: Their sacrifices are not permissible to eat, and based on this, the jizyah is not taken from them. Some prohibited the sacrifice while permitting the taking of the jizyah from them. As for the worshippers of idols, fire, and others, the majority of scholars agree on accepting the jizyah from them. This is the position of Malik in the "Mudawwana." Al-Shafi'i and Abu Thawr said: "The jizyah is only taken from the Jews, Christians, and Magians." Malik, may Allah have mercy on him, holds that the jizyah is only taken from adult free rational men, which is also the view of Al-Shafi'i and Abu Hanifah. It is not imposed on children, women, or the insane, nor is it imposed on the monks of monasteries and secluded places. Malik said in the "Wadihah": "If it has been imposed upon them and then they become secluded afterward, it does not fall from them." As for the monks of the churches, the jizyah is imposed on them. There is a difference regarding the elderly man, and whoever considers that its reason is humiliation, he applies it to all. Al-Naqqash said: "The legal punishment is in wealth and bodies, so the jizyah is one of the punishments of wealth." As for its amount, many scholars, including him, may Allah have mercy on him, follow what Umar, may Allah be pleased with him, prescribed, which is four dinars for the people of gold and forty dirhams for the people of silver. Umar, may Allah be pleased with him, prescribed hospitality, provisions, and clothing. Malik said in the "Wadihah": "This is reduced from them today due to the obligations upon them." This is one of the things mentioned about Umar, and Malik took it. Sufyan al-Thawri said: "Different taxes were narrated from Umar." Al-Qadi Abu Muhammad, may Allah have mercy on him, said: "I think that this is according to his ijtihad, may Allah be pleased with him, in their ease and hardship." Al-Shafi'i and others said: "The amount of the jizyah is one dinar per head," and the evidence for this is the command of the Messenger of Allah, blessings and peace be upon him, to Mu'adh regarding that, and his taking the jizyah from Yemen likewise or its value in Mu'afir, which are garments. Many scholars said: "There is no fixed limit for this in the Shari'ah; rather, it is up to the ijtihad of the imam at all times, and according to the circumstances of the people." All of this is in the case of jizyah, and as for the peace treaty, it is what they were settled upon, whether little or much. There is a difference in the school regarding the slave that a dhimmi or Muslim frees; is the jizyah obligatory upon him or not? Ibn al-Qasim said: "No one is reduced from four dinars, whether he is poor or rich." Asbagh said: "The poor is reduced according to what is seen of his condition." Ibn al-Majishun said: "Nothing is taken from the poor."

The jizyah is a noun derived from the root verb jaza, which means to compensate for what has been given to someone. It is as if they have given it as a reward for the security granted to them. It is similar to sitting and being seated. From this meaning is the poet's saying:

'He compensates you or praises you, and indeed, whoever praises you for what you have done is like one who compensates.'

And His saying, the Most High: 'by hand' has interpretations. One of them is that He means to bring the dhimmi to it by his own hand, not with a messenger, so that there is humiliation for him in that. Another interpretation is that He means: by a favor from you towards them in accepting it from them and securing them. In the language, 'hand' means favor and beautiful craftsmanship. Another interpretation is that He means: by a power from you over them and subjugation, so that they have no banner or stronghold with it. In the speech of the Arabs, 'hand' means power. It is said: 'So-and-so has power,' and it is said: 'I have no power over this and that,' meaning: strength. Another interpretation is that He means: they should pay it immediately and not delay it, as you say: 'I sold it to him hand in hand.' Another interpretation is that He means: from their submission and compliance, in the manner of their saying: 'So-and-so has thrown himself down by his hand' when he has become helpless and surrendered.

And His saying: 'and they are subdued' is a term that encompasses many meanings due to their abundance. Among them, as reported from Ikrimah, is that the one receiving it is sitting while the payer from the people of the dhimmah is standing. This and similar acts are a cause for their humiliation.