Abu ʿUbayd reports in Kitab al-Amwal, on the authority of Ibn al-Zubayr, who said: The Prophet—peace and blessings be upon him—wrote to the people of Yemen: “Whoever from among the Jews or Christians accepts Islam is counted among the believers; he enjoys the same rights they enjoy and is bound by the same obligations that bind them. As for anyone who remains upon Judaism or Christianity, he is not to be coerced into abandoning it, but he must pay the jizya.”