and will be held to the same obligations. If they refuse to migrate, then tell them that they will be like the Muslim Bedouins: Allah’s rulings for Muslims will apply to them, yet they will have no share in the spoils or the state revenues unless they fight alongside the Muslims. Should they decline this as well, ask them for the jizyah. If they agree, accept it from them and withhold your hand.”
This ḥadith was spoken after the revelation of the verse on jizyah, which came down in the year of Tabūk, when the Prophet—may Allah bless him and grant him peace—fought the Christians of al-Shām and the Jews of Yemen.
The ruling is firmly established for the People of the Book by unanimous agreement of the Muslims, as confirmed by both Quran and Sunnah. Scholars have differed, however, over whether jizyah may be taken from those who are not People of the Book; the detailed discussion belongs in its own place.