As for the People of the Book, they are the Jews and Christians, and their scriptures are the Torah and the Gospel. Arab Jews and Christians are treated like others with respect to the collection of jizya from them. Those who possess a semblance of a revealed scripture are the Magians. They are treated as the People of the Book with respect to the collection of jizya, even though their slaughtered animals may not be eaten and their women may not be taken in marriage.
Jizya is also collected from the Sabians and Samaritans if they agree with the Jews and Christians in the fundamentals of their beliefs, even if they differ from them in their subsidiary doctrines. It is not collected from them if they differ from the Jews and Christians in the fundamentals of their beliefs. No jizya is collected from an apostate, a dahri (materialist), or an idolater.
Whoever entered Judaism or Christianity before their alteration is allowed to remain upon whatever of either faith he professed. He is not allowed to remain upon it if he entered it after their alteration. If a person’s religious status is unknown, jizya is collected from him, but his slaughtered animals may not be eaten and his women may not be taken in marriage. According to another report, his women may be taken in marriage and his slaughtered animals may be eaten. Aḥmad expressly stated this regarding the Christians of Banū Taghlib.
Whoever changed from Judaism to Christianity was not allowed to remain upon it according to one of the two views, and was required to accept Islam, even if he returned to the religion from which he had departed. There are two reports concerning whether he may be allowed to remain. The Jews of Khaybar and others are treated alike with respect to jizya.
Jizya is obligatory only upon free, sane men. It is not obligatory upon a woman, a child, or an insane person. Even if one of their women were alone, intending to be dependent upon a husband or kinsman, no jizya would be collected from her, because she is dependent upon the men of her people, even if they are unrelated to her.
If a woman were alone in enemy territory and offered to pay jizya in order to reside in Muslim territory, she would not be bound by what she offered. Her offer would be treated as a gift, and if she refused, it could not be taken from her.