Which categories of people are eligible for having the Jizyah taken from them?
General Chapter
Al-Mughni
Book of Jizya
Primary text
The people from whom the *Jizyah* is accepted are divided into two categories: the People of the Book and those who have a semblance of a Book. The People of the Book are the Jews and the Christians, including those who follow their denominations, such as the Samaritans, who adhere to the Torah and follow the Law of Moses, despite differing in secondary matters. Christians include the Jacobites, Nestorians, Melkites, Franks, Romans, Armenians, and others who follow the Gospel. Those outside these groups are not considered People of the Book, as evidenced by the Quranic verse stating that the Book was revealed only to two groups before (Quran 6:156).
Supporting text
There is scholarly disagreement regarding the Sabeans. Some narrations suggest they are a sect of Christians or relate to Jewish practices of Sabbath observance. Others position them between Jews and Christians, or as People of the Book. The correct view is that they are assessed: if they agree with one of the two recognized People of the Book regarding their Prophet and Book, they are included; otherwise, if they claim that the celestial spheres are sentient deities or that the seven planets are gods, they are treated as idol worshippers.