This view is a late-born innovation in Islam. It is the position of Abū Thawr, Dāwūd, and Ibn Ḥazm, and it is also reported—though without firm evidence—from al-Shāfiʿī. Ibn Ḥazm even regarded their prophet to be Zarādašt (Zoroaster). They support themselves with the report attributed to ʿAlī: “They once possessed a scripture, but when they made marriage with close blood-relatives lawful, that scripture was withdrawn.” (1)

Imām Aḥmad declared this report weak; and even if it were authentic, once the scripture has been removed, leaving no one who knows it and no community that adheres to any of its rulings, its people can no longer be counted among the People of the Book. In that case they would not be superior to the pagan Arabs—who, at the very least, still retained elements of the religion of Abraham.