Is it permissible to accept the Jizyah from Christians and Zoroastrians?
General Chapter
Al-Mughni
Book of Jizya
Primary text
According to the apparent position of the Madhhab of Ahmad, the Jizyah is not accepted from Christians and Zoroastrians; only conversion to Islam is accepted from them, and failure to convert results in death. A narration from Ahmad through Al-Hasan ibn Thawwab suggests that it is accepted from all disbelievers except the idol-worshipping Arabs, based on the generality of the Hadith of Buraydah, excluding the Arabs due to the severity of their disbelief on two counts: their religion and their being the immediate kin of the Prophet (peace be upon him).
Supporting text
Al-Shafi'i holds that it is only accepted from the People of the Book and the Zoroastrians. Regarding those possessing scriptures other than Jews and Christians (such as followers of the Scrolls of Abraham, Seth, or David's Psalms, or those adhering to the religion of Adam and Idris), there are two opinions: one being that they are accepted for Jizyah because they are considered People of the Book, similar to Jews and Christians.