And some scholars contend that jizya is to be levied only upon those who possess a revealed scripture, arguing that the Magians have a text that has been altered—or at least something that resembles a scripture—and that the Bara’a verse must therefore be understood as restricted in scope.
That, however, is not the case. Rather, the verse indicates that if it is obligatory to fight these groups until they pay the jizya, and it is impermissible to conclude a treaty with them without it, then other unbelievers are even more deserving of the same ruling. Indeed, the idolaters and the Magians are worse than they are, and the Jews are more hostile to the Muslims than they, as Allah the Exalted says:
“You will surely find the most intense of people in enmity toward the believers to be the Jews and those who associate others with Allah; and you will surely find the nearest of them in affection toward the believers to be those who say, ‘We are Christians.’” (Qur’an 5:82)
Therefore, if these groups, when at war, must be fought until they hand over the jizya, then others are even more entitled (1)—whenever they are in a state of war—to be fought until they do the same.