Ruling on Addressing a Disbeliever as "Master"

This is a letter we received from the sender (A. A. S.), Abu Tufayq from Ha'il, who says: I hope my questions will be presented to His Eminence Shaykh: Abdul Aziz ibn Abdullah ibn Baz. He begins by saying:
Is it permissible to say to a disbeliever: "O Master!" For example, writing "Mr. So-and-so" on an invoice or elsewhere, while knowing that he is a disbeliever, or during conversation with him in English, for instance, saying "Mr. So-and-so." If it is not permissible to say to a disbeliever: "O Master," what is the evidence? Please inform us; may Allah reward you.
Answer: Yes, one should not say to a disbeliever: "Master," nor to an open sinner: "Master"; because it was reported from the Prophet (peace and blessings be upon him) that he said: So the Prophet (peace and blessings be upon him) prohibited this matter. Therefore, it is not befitting for a believer to say to a disbeliever or an open sinner: "Master," because this is a high description, a great description. The "master" is the leader, the great one, and the jurist. So it is not befitting to say to one who disbelieves in Allah, or one known for open sins: "Master." Rather, he should be called by his known name, So-and-so, or Abu So-and-so, as the Prophet (peace and blessings be upon him) said regarding Abdullah ibn Abi:
So if he is called by his title or his name, or it is said: "So-and-so, who is called such-and-such," there is no harm; this is sufficient. However, to say: "Master So-and-so," or to use something greater than that, is not permissible, because he is a disbeliever or an open sinner known for his open sinfulness. There is no power and no strength except with Allah. Yes.
The presenter: May Allah reward you.