(…) As for those who possess even a doubtful claim to a revealed scripture, or—in another view—if the jizya may be levied on every unbeliever with whom a treaty is concluded, it is permitted to make such a pact. The Prophet, peace be upon him, did not demand it from the Arab tribes only because he fought them before the verse of jizya was revealed; whether the Arab polytheists are later exempt is a matter on which the scholars hold three well-known opinions. The majority allow taking jizya from the polytheists of India, the Turks, and the various non-Arab peoples, and they also allow concluding treaties with any of them whenever need or benefit requires. Shaykh al-Islam Ibn Taymiyya states in Minhaj al-Sunnah (8/514): “When Allah commanded fighting the People of the Book until they pay the jizya ‘out of hand while humbled,’ the Prophet, peace be upon him, accepted jizya from the Majus (Zoroastrians). The Muslims unanimously agreed on taking it from the People of the Book and from the Majus, but the jurists disagreed about all other unbelievers, expressing three positions: (1) They are all to be fought thereafter until they pay the jizya in submission if they do not embrace Islam—this is the view of Malik. (2) The Arab polytheists are excepted—this is the opinion of Abu Hanifa and of Ahmad in one of the two narrations from him. (3) The ruling is confined to the People of the Book and to anyone with a doubtful link to a revealed book—this is the view of al-Shafi‘i and of Ahmad in the other narration. The first and second positions are, in effect, identical in their practical implications.”