What is the ruling on accepting Jizyah from various categories of disbelievers according to different Imams?
General Chapter
Al-Mughni
Book of Jizya
Primary text
Abu Hanifah holds that the Jizyah is accepted from all disbelievers except the Arabs, as the Arabs are the kin of the Prophet and thus cannot remain on a religion other than Islam. Others are accepted because their acceptance of Jizyah implies acceptance of subjugation, similar to the Zoroastrians. Malik states it is accepted from everyone except the polytheists of Quraysh because they apostatized. Al-Awza'i and Sa'id ibn Abd al-Aziz, along with Abd al-Rahman ibn Yazid ibn Jabir, maintain that it is accepted from all disbelievers due to the Hadith of Buraydah and because they are disbelievers who can be subjected to Jizyah like the People of the Book.
Supporting text
The basis for rejecting Jizyah from some disbelievers rests on the general command: "Slay the polytheists wherever you find them" (Quran 9:5), and the Prophet's statement: "I have been commanded to fight people until they say 'There is no god but Allah.' When they say it, their blood and wealth are protected from me, except by its right." The People of the Book were specifically exempted by the Quranic verse, and the Zoroastrians by the Hadith: "Apply to them the ruling applied to the People of the Book." Therefore, all others remain under the general ruling. Those possessing scriptures who are not People of the Book are included under the general command previously mentioned.