Abu Hanifa; because they are permitted to remain in their religion through enslavement, so they are permitted [to remain] through paying the Jizya, like the Zoroastrians. It was narrated from Malik that it is accepted from all disbelievers, except the disbelievers of Quraysh, due to the Hadith of Buraydah which was [mentioned] in the issue before this (7), and it is general. Also, because they are disbelievers, they resemble the Zoroastrians. Our argument is the generality of His, the Exalted, saying: {Kill the polytheists} (8). And the saying of the Prophet (may Allah bless him and grant him peace): "I have been commanded to fight the people until they say: 'There is no god but Allah'" (9). He excluded from them (10) the People of the Scripture with His, the Exalted, saying: {from those who were given the Scripture - [fight them] until they give the jizyah willingly while they are humbled} (11). And the Zoroastrians with his saying: "Treat them according to the practice of the People of the Scripture." Therefore, whoever is other than them remains under the implication of the generality. Furthermore, the Companions (may Allah be pleased with them) hesitated to take the Jizya from the Zoroastrians, and Umar did not take the Jizya from them until Abd al-Rahman ibn Awf narrated to him that the Prophet (may Allah bless him and grant him peace) said: "Treat them according to the practice of the People of the Scripture." It was established to them that the Prophet (may Allah bless him and grant him peace) took the Jizya from the Zoroastrians of Hajar (12). This indicates that they did not accept the Jizya from anyone other than them; for if they hesitated in the case of those who have the semblance of a book, then in the case of those who have no semblance of a book it is even more [justifiable to reject them]. Then they took (13) the Jizya from them due to the report specific to them, which indicates that they did not take it from others. Also, because the saying of the Prophet (may Allah bless him and grant him peace): ["Treat them] (14) according to the practice of the People of the Scripture" indicates that the People of the Scripture are specifically distinguished by paying the Jizya; for if it were general for all disbelievers, he would not have singled out the People of the Scripture by attributing it to them. Moreover, because their disbelief is intensified due to their disbelief in Allah and all His scriptures and messengers, and they have no semblance [of a book], so they are not permitted [to remain] by paying the Jizya, like Quraysh and the idol worshippers among the Arabs.