What is the ruling regarding non-believers who have neither a Book nor a semblance of one?
General Chapter
Al-Mughni
Book of Jihad
Primary text
The third category consists of those who have neither a Book nor a semblance of one, including idol worshippers and those who follow mere arbitrary beliefs. From this group, only conversion to Islam is accepted; Jizyah is not accepted from them. This is the apparent position of the Madhhab and that of Shafi'i. The primary evidence for the separation of People of the Book and Magians is the general injunction to fight polytheists until they say 'La ilaha illa Allah' (Quran 9:5, and the Hadith), which is then specified for People of the Book by the Jizyah verse, and for Magians by the specific instruction to follow the precedent set for People of the Book. Those remaining are subject to the general rule requiring conversion.
Supporting text
The argument supporting the exclusion of idol worshippers from Jizyah acceptance is strengthened by the hesitation of the Companions regarding the Magians, and Umar's initial refusal to take Jizyah from them until the Hadith concerning the Magians was narrated to him. This hesitation implies they did not accept Jizyah from others lacking scripture. Furthermore, the specific reference to People of the Book implies the exclusivity of Jizyah acceptance to them, as otherwise, adding the specification would be redundant. Their increased severity in disbelief warrants obligatory combat and refusal of settlement via Jizyah, similar to apostates.