Do the Magians possess a divine book?
Chapter on What is Prohibited to Marry and Combining Between Them and Other Matters
Al-Mughni
Book of Marriage
Primary text
The Magians do not possess a divine book. This is affirmed by Ahmad, who vehemently dismissed the report suggesting they do. The saying, "Treat them with the ruling applied to the People of the Book," serves as evidence that they lack a book; the Prophet's intent in this matter was limited to protecting their lives (in blood) and accepting the Jizyah from them.
Supporting text
Abu Thawr based his permission for marriage and consumption of their slaughter on the argument that they pay the Jizyah, thereby assimilating them to the People of the Book, suggesting they hold a status akin to possessors of a scripture.