namely, that he must choose one of three courses:
• Either he embraces Islam and emigrates,
• or he embraces Islam while remaining a desert Arab, not a Muhājir,
• or he pays the jizyah with his own hand in a state of submission.
If he refuses all three, he is to be fought.
Buraidah was among those who went with ʿAlī to Yemen, where ʿAlī fought, took captives and spoils, and then returned to the Prophet ﷺ during the Farewell Pilgrimage. Nowhere in the hadith record is it stated that the Prophet ﷺ differentiated, in collecting the jizyah, between People of the Book and other polytheists, nor did he instruct ʿAlī, Muʿādh, or anyone else to make such a distinction, even though he knew that Yemen contained both idolaters and scripturalists.
Furthermore, when he ordered Muʿādh to take from every adult male one dinar—or its equivalent in Maʿāfir cloth (1)—he mentioned no distinction at all.
The Magians are of the same stamp as the rest of the polytheists; they possess no commendable trait that would grant them any special status.