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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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Is the jizyah (tax on protected non-Muslims) taken from those who are not People of the Book?

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Question:
If Muslims enter a land of disbelief to conquer it, is it prescribed for them to take the jizyah and not fight them, or is the jizyah not taken except from the People of the Book?

Answer:
If Allah makes that easy and the matter of jihad is established and Muslims enter the lands of disbelief, they are of various types: Jews, Christians, or Zoroastrians. They accept the jizyah if they agree to it and do not fight. If they pay the jizyah and believe, they fight every year according to their circumstances, as imposed by the one in authority for the benefit of Muslims, to assist Muslims, and to humiliate them. By this, they may submit to entering Islam afterwards. As for if they are polytheists, not Jews, not Christians, and not [Zoroastrians], but other types, the well-known view among scholars is that they are fought, so it is either Islam or fighting, and they do not accept the jizyah. A group of scholars said there is no harm in taking the jizyah from them, from the other disbelievers, except the Arabs, for the Arabs do not accept the Prophet as they accepted [the others], but [the Prophet] fought them until they entered the religion of Allah. As for the non-Arabs, all of them, there is no harm in their accepting the jizyah if they offer it, even if they are not Jews, Christians, or Zoroastrians, but have another side and other generations of polytheism and others. This is accepted as jizyah by a group of scholars, and it is for the one in authority to look into that. The one in authority, after the conquest, looks into the matter; if he sees a benefit in their accepting the jizyah, he lets them accept it, and if he sees a Sharia benefit in fighting them until they submit, he fights them, as stated by most scholars.
As for the Jews, Christians, and Zoroastrians, the scholars have indicated that the jizyah is accepted from them, by the text from the Messenger of Allah (peace and blessings be upon him), and by the text of the Jews and Christians [scriptures]. If they pay the jizyah, let the Christians and Zoroastrians [be treated similarly]; it is obligatory to take it from them and let them remain on their religion, and to protect them from their enemies until they [submit] or continue to be subject to the jizyah, submissive to the conditions imposed on them and committed to them.
Source قناة «فضيلة الشيخ ابن باز Alsheikh Binbaz»، 18 هل تؤخذ الجزية من غير أهل الكتاب؟ للإمام ابن باز — youtube.com

The Arabic text is a machine transcription of the audio recording.

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