Mālik held that jizyah is collected from them, whereas al-Shāfi‘ī and Abū Hanīfah held that it is not. Ibn Habīb also adopted this position, as did Ibn Wahb among the scholars of our school. Ibn Habīb said that this was out of regard for them. According to his view, jizyah is therefore collected from non-Magians who are not Arabs and profess a religion other than Islam. It has also been said that this exemption is not out of regard for them, but rather to treat them more sternly because of their remoteness from the truth, since they are not People of the Book. This accords with al-Shāfi‘ī’s position, since he considers the Magians to be People of the Book and holds that jizyah is collected only from the People of the Book. According to his view, therefore, jizyah is not collected from those who are neither Magians nor People of the Book, even if they are not Arabs.
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As for those concerning whom there is disagreement over what is collected as jizyah, these are the Arab Christians. Mālik held that jizyah is collected from them, citing as evidence the words of Allah Most High:
“And whoever among you takes them as allies is indeed one of them.” [al-Mā’idah: 51]
It is reported that ‘Umar ibn al-Khattāb—may Allah Most High be pleased with him—used to collect the alms-tax from them at twice the usual rate in payment of their jizyah, out of regard for them. It has also been said that he collected this under the designation of jizyah. Allah knows best.
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Thus, there are three positions regarding jizyah. The first is that it is collected from people of all nations who profess a religion other than Islam that they may be permitted to retain, except the unbelievers of Quraysh. The second is that it is collected from those who profess a religion other than Islam that they may be permitted to retain, except the unbelievers of Quraysh and the Arab polytheists. The third is that it is collected only from the People of the Book and the Magians; this is al-Shāfi‘ī’s position. The first two positions are held within our school. This has already been discussed. Success comes from Allah.