Can Jizyah be accepted from all categories of non-believers?
General Chapter
Al-Mughni
Book of Jihad
Primary text
Non-believers are divided into three categories. The first are the People of the Book (Jews and Christians), from whom Jizyah is accepted, allowing them to remain in their religion upon payment, based on Quran 9:29. The second category possesses a semblance of a book, specifically the Magians, and they are ruled the same as People of the Book regarding the acceptance of Jizyah, based on the Prophet's command to 'apply to them the practice applied to the People of the Book.' There is no known disagreement among scholars regarding these two categories.
Supporting text
A differing view, narrated from Ahmad, is that Jizyah is accepted from all non-believers except the Arab idol worshippers, which is also the position of Abu Hanifa. Malik held that Jizyah is accepted from all non-believers except the disbelievers of Quraysh, reasoning that the Hadith of Buraydah is general and they are disbelievers, similar to the Magians.