Al-Jawāb as-Sahīh li-man baddala dīn al-Masīh - Ibn Taimiya - (2/205)

Allah—exalted is He—has informed us that the worst torment surrounded Pharaoh’s people, and He has also told us that there was among Pharaoh’s people a believing man who kept his faith hidden and addressed them with the words that were quoted. Thus he belongs to Pharaoh’s people by lineage, ethnicity, and outward affiliation, yet he is not among those members of Pharaoh’s people who will enter the most severe punishment. The same is true of Pharaoh’s wife: she is not included among those particular members of Pharaoh’s people. Allah the Exalted says:
{Allah sets forth an example for those who believe: Pharaoh’s wife, when she said, “My Lord, build for me, in Your presence, a house in Paradise, and save me from Pharaoh and what he does, and save me from the wrongdoing people.”} [At-Tahrim: 11]
A man’s wife counts as part of his household, as is shown by His words:
{Except for the household of Lot; We shall indeed save them all} [Al-Hijr: 59] (59)
{except for his wife; We have decreed that she will be among those who stay behind.} [Al-Hijr: 60]
Likewise, among the People of the Book are those who outwardly belong to them yet inwardly believe in Allah and in His Messenger Muhammad—may Allah bless him and grant him peace. Such a person fulfils whatever duties he is able to, and whatever lies beyond his ability—whether in knowledge or in practice—is waived for him, for
{Allah does not burden a soul beyond its capacity.} [Al-Baqarah: 286]
He is unable to emigrate to the land of Islam, just as the Negus was unable to do.

فَقَدْ أَخْبَرَ سُبْحَانَهُ أَنَّهُ حَاقَ بِآلِ فِرْعَوْنَ سُوءُ الْعَذَابِ وَأَخْبَرَ أَنَّهُ كَانَ مِنْ آلِ فِرْعَوْنَ رَجُلٌ مُؤْمِنٌ يَكْتُمُ إِيمَانَهُ وَأَنَّهُ خَاطَبَهُمْ بِالْخِطَابِ الَّذِي ذَكَرَهُ فَهُوَ مِنْ آلِ فِرْعَوْنَ بِاعْتِبَارِ النَّسَبِ وَالْجِنْسِ وَالظَّاهِرِ وَلَيْسَ هُوَ مِنْ آلِ فِرْعَوْنَ الَّذِينَ يَدْخُلُونَ أَشَدَّ الْعَذَابِ وَكَذَلِكَ امْرَأَةُ فِرْعَوْنَ لَيْسَتْ مِنْ آلِ فِرْعَوْنَ هَؤُلَاءِ قَالَ اللَّهُ تَعَالَى {وَضَرَبَ اللَّهُ مَثَلًا لِلَّذِينَ آمَنُوا اِمْرَأَةَ فِرْعَوْنَ إِذْ قَالَتْ رَبِّ ابْنِ لِي عِنْدَكَ بَيْتًا فِي الْجَنَّةِ وَنَجِّنِي مِنْ فِرْعَوْنَ وَعَمَلِهِ وَنَجِّنِي مِنَ الْقَوْمِ الظَّالِمِينَ} [التحريم: ١١] وَامْرَأَةُ الرَّجُلِ مِنْ آلِهِ بِدَلِيلِ قَوْلِهِ: {إِلَّا آلَ لُوطٍ إِنَّا لَمُنَجُّوهُمْ أَجْمَعِينَ} [الحجر: ٥٩] (٥٩) {إِلَّا امْرَأَتَهُ قَدَّرْنَا إِنَّهَا لَمِنَ الْغَابِرِينَ} [الحجر: ٦٠] وَهَكَذَا أَهْلُ الْكِتَابِ فِيهِمْ مَنْ هُوَ فِي الظَّاهِرِ مِنْهُمْ وَهُوَ فِي الْبَاطِنِ يُؤْمِنُ بِاللَّهِ وَرَسُولِهِ مُحَمَّدٍ - صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ - يَعْمَلُ بِمَا يَقْدِرُ عَلَيْهِ وَيَسْقُطُ عَنْهُ مَا يَعْجِزُ عَنْهُ عِلْمًا وَعَمَلًا: وَ {لَا يُكَلِّفُ اللَّهُ نَفْسًا إِلَّا وُسْعَهَا} [البقرة: ٢٨٦] وَهُوَ عَاجِزٌ عَنِ الْهِجْرَةِ إِلَى دَارِ الْإِسْلَامِ كَعَجْزِ النَّجَاشِيِّ.