However, the correct view is that it is valid to accept it from every disbeliever. The evidence for this is the hadith of Buraydah, narrated by Muslim in his Sahih: “Whenever the Prophet, peace and blessings be upon him, appointed a commander over an army or expedition, he instructed him to fear Allah and to treat the Muslims accompanying him well. He then gave him further instructions, among them: if the people did not accept Islam, he was to invite them to pay the jizyah; if they refused, he was to fight them” (1). This indicates a general ruling.
Also supporting this is the fact that the Prophet, peace and blessings be upon him, collected it from the Magians of Hajar (2), even though they were not People of the Book. This indicates that it may be collected from every disbeliever. Reason likewise requires this, for if it is permissible to collect it from the People of the Book and the Magians, then others are the same as them. The purpose is to allow the disbeliever to remain upon his religion under specified conditions, and this may be realized with every disbeliever. Accordingly, if one of the polytheists asks us to accept the jizyah from him and allow him to remain upon his religion, and we consider that to be in the public interest, then we do so.
Note: Some scholars have claimed that the Magians possess a semblance of a revealed scripture. But we say: where is this semblance, and where is the alleged scripture? The Messenger of Allah, peace and blessings be upon him, collected it from them because Allah Most High says: “Fight them until there is no more fitnah and all religion is for Allah.” [al-Anfal: 39] Thus, when religion is for Allah, the religion of Islam prevails over all others, and these people pay the jizyah directly while humbled, then this is what we seek. We do not seek to compel people to embrace Islam; rather, we seek that people abide by Islam—that is, by its rulings—so that Islam is supreme and the word of Allah is supreme. This is the correct view: disbelievers are not fought in order to compel them to embrace Islam, but rather to compel them