It was also said: He is seized by the collar and dragged violently to the place of payment.
It was also said: His payment of it is itself the state of subjection.
Al-Shafi‘i, may Allah have mercy on him, said: Subjection consists in the rulings of Islam being enforced upon them.
The Ummah unanimously agreed that it is permissible to collect the jizyah from the two communities of the People of the Book—the Jews and Christians—provided that they are not Arabs.
They differed regarding an Arab from the People of the Book and non-scriptural non-Arab disbelievers. Al-Shafi‘i held that the jizyah is determined by religious affiliation, not lineage. Thus, it is collected from the People of the Book, whether they are Arabs or non-Arabs, but it is never collected from idolaters. He cited as evidence that the Prophet, peace and blessings be upon him, collected it from Ukaydir of Dumah, an Arab man said to have been from Ghassan; and that he collected it from the protected non-Muslims of Yemen, the majority of whom were Arabs.
Malik and al-Awza‘i held that it is collected from all disbelievers except the apostate.
Abu Hanifah said: It is collected from the People of the Book without exception, and from non-Arab polytheists, but not from Arab polytheists. Abu Yusuf said: It is not collected from an Arab, whether he is from the People of the Book or a polytheist; but it is collected from a non-Arab, whether he is from the People of the Book or a polytheist.
As for the Magians, the Companions, may Allah be pleased with them, unanimously agreed that the jizyah is to be collected from them.
Abd al-Wahhab ibn Muhammad al-Khatib informed us; Abd al-Aziz ibn Ahmad al-Khallal informed us; Abu al-Abbas al-Asamm informed us; al-Rabi‘ informed us; al-Shafi‘i informed us; Sufyan informed us from Amr ibn Dinar, who heard Bajalah say: Umar ibn al-Khattab, may Allah be pleased with him, had not collected the jizyah from the Magians until Abd al-Rahman ibn Awf testified that the Prophet, peace and blessings be upon him, had collected it from the Magians of Hajar (1).
Abu al-Hasan al-Sarakhsi informed us; Zahir ibn Ahmad Abu Ishaq al-Hashimi informed us; Abu Mus‘ab informed us from Malik, from Ja‘far ibn Muhammad, from his father, that Umar ibn al-Khattab mentioned the Magians and said: “I do not know what I should do”