If the person being invited is a Person of the Scripture or a Zoroastrian, he is invited to Islam; if they refuse, he is invited to pay the Jizya (poll tax); if they refuse [that], he fights them. If they are from among others, he invites them to Islam; if they refuse, he fights them. Whoever among them is killed before the call is made, no compensation (daman) is due; because he has neither faith nor security, so no compensation is due, just as in the case of the women and children of those to whom the call has (10) reached.

1628 - Issue; he said: (The People of the Scripture and the Zoroastrians are fought until they embrace Islam or pay the Jizya in submission while they are humbled, and those other than them among the disbelievers are fought until they embrace Islam.)

The summary of this is that the disbelievers are of three categories: a category that are People of the Scripture, and they are the Jews, the Christians, and anyone who adopts the Torah or the Gospel (1) as a book, such as the Samaritans (2), the Franks, and their like. The Jizya is accepted from them and they are permitted to remain in their religion if they offer it, because of the saying of Allah the Exalted: {Fight those who do not believe in Allah or the Last Day and who do not consider unlawful what Allah and His Messenger have made unlawful and who do not adopt the religion of truth from those who were given the Scripture - [fight them] until they give the jizyah willingly while they are humbled} (3). A category that has (4) the semblance of a book, and they are the Zoroastrians; their ruling is the ruling of the People of the Scripture in terms of accepting the Jizya from them and permitting them [to remain in their religion] by it, because of the saying of the Prophet (may Allah bless him and grant him peace): "Treat them according to the practice of the People of the Scripture" (5). We do not know of any disagreement among the scholars regarding these two categories. A category that has no book and no semblance of a book, and it is (6) whoever is outside of these two categories, from the worshippers of idols, those who worship what they deem good, and all other disbelievers; the Jizya is not accepted from them, and nothing is accepted from them except Islam. This is the apparent view of the Madhhab and it is the school of al-Shafi'i. It was reported from Ahmad that the Jizya is accepted from all disbelievers, except the idolaters among the Arabs. This is the school of Abu...