The evidence for this is that it is established in Sahih al-Bukhari that the Prophet, peace and blessings be upon him, collected the jizyah from the Magians of Hajar (1). Hajar is al-Ahsa and its surrounding region, and there were Magians there because it lies adjacent to the land of Persia. The Prophet, peace and blessings be upon him, collected the jizyah from them, and it is well known that whatever the Messenger, peace and blessings be upon him, instituted by collecting the jizyah is part of the revealed law.
His statement, “the People of the Two Scriptures”: the two Scriptures are the Torah and the Gospel. Allah sent down the Torah to Moses, peace be upon him, and the Gospel to Jesus, peace be upon him. Those who adhere to the Torah are called the Jews, and those who adhere to the Gospel are called the Christians. A dhimmah covenant may be concluded with these people by the explicit text of the Noble Quran. Allah the Exalted says:
“Fight those who neither believe in Allah nor in the Last Day, nor hold as forbidden what Allah and His Messenger have forbidden, nor follow the religion of truth—from among those who were given the Scripture—until they pay the jizyah willingly, while they are subdued.” [al-Tawbah]
The word “until” denotes an endpoint, not a reason. The difference is that when it means “up to the point that,” it denotes an endpoint, whereas when it means “so that,” it denotes a reason. An example of the latter is Allah’s saying: “Do not spend on those who are with the Messenger of Allah so that they may disperse.” [al-Munafiqun: 7] As for His saying, “until they pay the jizyah willingly” [al-Tawbah: 29], its meaning is: up to the point that they pay it. Thus, it denotes an endpoint.
As for Allah’s saying, “willingly,” it has been said that it means they are to give you the jizyah directly by hand: each one of them comes and personally hands over the jizyah, rather than giving it to his servant and saying, “Take it to the ruler or the ruler’s deputy.” No; he must bring it himself, because this is more humiliating for him than if he were to send his servant with it.