“and the fact that he ﷺ collected jizyah from the Magians of Bahrain.” As for analogy, if jizyah is collected from the People of the Book to humble and abase them, despite their being closer to the truth through their acknowledgment of prophethood and earlier revealed law, then the Magians are all the more deserving of this, since they acknowledge none of these things. It has also been said that the Magians are People of the Book; this view is reported from al-Shāfi‘ī—may Allah Most High have mercy on him. According to his view, the Prophet’s ﷺ statement, “Treat them as you treat the People of the Book,” refers to those whose scripture is publicly known and widely attested.

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Those from whom jizyah is not collected by agreement are the unbelievers of Quraysh and apostates. As for apostates, they do not profess a religion they may be permitted to retain, because the Prophet ﷺ said: “Whoever changes his religion, strike off his head.” As for the unbelievers of Quraysh, it has been said that jizyah is not collected from them because they may not be subjected to humiliation or abasement, owing to their kinship with the Prophet ﷺ. If they are among the People of the Book, they are excluded from the verse’s general scope by consensus, and nothing is accepted from them but Islam or the sword. This consensus was reported by Ibn al-Jahm. Al-Qazwīnī said that jizyah is not collected from the unbelievers of Quraysh because they all embraced Islam on the day of the conquest. Thus, no Qurashī can be an unbeliever unless he is an apostate. Jizyah is not collected from an apostate because he does not profess a religion he may be permitted to retain; nor may he be enslaved.

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Those concerning whom the collection of jizyah is disputed are the Arab polytheists and those who profess a religion other than Islam [among the Arabs and] are neither People of the Book nor Magians. As for the Arab polytheists,