Majmu' al-FatawaIbn Taimiya

As for all others, the jurists have differed over accepting jizya from them, although most do not accept it from the Arabs.

Any group that professes Islam yet refuses to observe any of its manifest precepts established through mass transmission must be fought, by agreement of the Muslims, until religion is entirely for Allah. Thus Abū Bakr al-Siddīq—may Allah be pleased with him—and the other Companions—may Allah be pleased with them—fought those who withheld zakat. Some Companions had initially hesitated to fight them, but they subsequently reached agreement. Umar ibn al-Khattāb had asked Abū Bakr—may Allah be pleased with them both:

“How can you fight the people when the Messenger of Allah, may Allah bless him and grant him peace, said, ‘I have been commanded to fight the people until they testify that there is no deity worthy of worship except Allah and that Muhammad is the Messenger of Allah. Once they say this, their lives and property are protected from me, except as required by the rights it entails; and their reckoning rests with Allah’?”

Abū Bakr replied:

“Zakat is among those rights. By Allah, if they withheld from me even a young she-goat that they used to give to the Messenger of Allah, may Allah bless him and grant him peace, I would fight them for withholding it.”

Umar said:

“As soon as I saw that Allah had opened Abū Bakr’s heart to fighting, I knew that it was right.”

It is also established through numerous routes of transmission that the Prophet, may Allah bless him and grant him peace, commanded fighting the Khawārij. In the two Sahīh collections, Alī ibn Abī Tālib—may Allah be pleased with him—reported:

“I heard the Messenger of Allah, may Allah bless him and grant him peace, say, ‘In the last days, a people will emerge who are young in age and foolish in judgment. They will speak the words of the best of creation, yet their faith will not go beyond their throats. They will pass out of the religion just as an arrow passes

وَمَنْ سِوَاهُمْ فَقَدْ اخْتَلَفَ الْفُقَهَاءُ فِي أَخْذِ الْجِزْيَةِ مِنْهُمْ إلَّا أَنَّ عَامَّتَهُمْ لَا يَأْخُذُونَهَا مِنْ الْعَرَبِ وَأَيُّمَا طَائِفَةٍ انْتَسَبَتْ إلَى الْإِسْلَامِ وَامْتَنَعَتْ مِنْ بَعْضِ شَرَائِعِهِ الظَّاهِرَةِ الْمُتَوَاتِرَةِ فَإِنَّهُ يَجِبُ جِهَادُهَا بِاتِّفَاقِ الْمُسْلِمِينَ حَتَّى يَكُونَ الدِّينُ كُلُّهُ لِلَّهِ كَمَا قَاتَلَ أَبُو بَكْرٍ الصِّدِّيقُ رَضِيَ اللَّهُ عَنْهُ وَسَائِرُ الصَّحَابَةِ رَضِيَ اللَّهُ عَنْهُمْ مَانِعِي الزَّكَاةِ وَكَانَ قَدْ تَوَقَّفَ فِي قِتَالِهِمْ بَعْضُ الصَّحَابَةِ ثُمَّ اتَّفَقُوا حَتَّى قَالَ عُمَرُ بْنُ الْخَطَّابِ لِأَبِي بَكْرٍ رَضِيَ اللَّهُ عَنْهُمَا كَيْفَ تُقَاتِلُ النَّاسَ وَقَدْ قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ {أُمِرْت أَنْ أُقَاتِلَ النَّاسَ حَتَّى يَشْهَدُوا أَنْ لَا إلَهَ إلَّا اللَّهُ وَأَنَّ مُحَمَّدًا رَسُولُ اللَّهِ فَإِذَا قَالُوهَا فَقَدْ عَصَمُوا مِنِّي دِمَاءَهُمْ وَأَمْوَالَهُمْ إلَّا بِحَقِّهَا؛ وَحِسَابُهُمْ عَلَى اللَّهِ} ؟ فَقَالَ لَهُ أَبُو بَكْرٍ: فَإِنَّ الزَّكَاةَ مِنْ حَقِّهَا. وَاَللَّهُ لَوْ مَنَعُونِي عِنَاقًا كَانُوا يُؤَدُّونَهَا إلَى رَسُولِ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ لَقَاتَلْتهمْ عَلَى مَنْعِهَا قَالَ عُمَرُ: فَمَا هُوَ إلَّا أَنْ رَأَيْت اللَّهَ قَدْ شَرَحَ صَدْرَ أَبِي بَكْرٍ لِلْقِتَالِ: فَعَلِمْت أَنَّهُ الْحَقُّ. وَقَدْ ثَبَتَ عَنْهُ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ مِنْ وُجُوهٍ كَثِيرَةٍ أَنَّهُ أَمَرَ بِقِتَالِ الْخَوَارِجِ فَفِي الصَّحِيحَيْنِ {عَنْ عَلِيِّ بْنِ أَبِي طَالِبٍ رَضِيَ اللَّهُ عَنْهُ قَالَ: سَمِعْت رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ يَقُولُ: سَيَخْرُجُ قَوْمٌ فِي آخِرِ الزَّمَانِ أَحْدَاثُ الْأَسْنَانِ سُفَهَاءُ الْأَحْلَامِ يَقُولُونَ مِنْ قَوْلِ خَيْرِ الْبَرِيَّةِ لَا يُجَاوِزُ إيمَانُهُمْ حَنَاجِرَهُمْ يَمْرُقُونَ مِنْ الدِّينِ كَمَا يَمْرُقُ السَّهْمُ

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