regarding them?” Abd al-Rahman ibn Awf said: “I bear witness that I heard the Messenger of Allah, peace and blessings be upon him, say: ‘Apply to them the practice of the People of the Book.’” (1)
Umar’s, may Allah be pleased with him, refraining from collecting 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] (2) proves that the view of the Companions was that it is not collected from every polytheist; rather, it is collected only from the People of the Book.
They differed as to whether the Magians are among the People of the Book or not. It is narrated from Ali, may Allah be pleased with him, that he said: “They had a scripture which they studied. Then one morning, their scripture had been taken away overnight and removed from among them.” (3)
They agreed that the slaughtered animals of the Magians and marriage to their women are prohibited, unlike those of the two communities of the People of the Book.
As for polytheists other than them who entered Judaism or Christianity, the matter is examined: if they entered it before abrogation and alteration, they are permitted to remain under the jizyah, and marriage to their women and their slaughtered animals are lawful. But if they entered their religion after its abrogation through the coming of Muhammad, peace and blessings be upon him, they are not permitted to remain under the jizyah, nor are marriage to their women or their slaughtered animals lawful. If there is doubt as to whether they entered it before or after the abrogation, they are permitted to remain under the jizyah, giving precedence to the preservation of life; but marriage to their women and their slaughtered animals are not lawful, giving precedence to prohibition. Among them are the Arab Christians of Tanukh, Bahra, and Banu Taghlib. Umar, may Allah be pleased with him, allowed them to remain under the jizyah and said: “Their slaughtered animals are not lawful for us.”
As for the amount of the jizyah, its minimum is one dinar, and it may not be reduced below this. One dinar is accepted from the poor, the wealthy, and those of moderate means, on account of what Abu Uthman Said ibn Ismail al-Dabbi informed us: Abu Muhammad Abd al-Jabbar ibn Muhammad al-Jarrahi informed us; Abu al-Abbas Muhammad ibn Ahmad al-Mahbubi related to us; Abu Isa al-Tirmidhi related to us; Mahmud ibn Ghaylan related to us; Abd al-Razzaq related to us; Sufyan informed us from al-A'mash, from Abu Wa'il, from Masruq, from Muadh ibn Jabal, may Allah be pleased with him, who said: