the implementation of laws; for the giving of jizya occurs only at the end of the year, while refraining from them occurs at its beginning upon the offer. The intent behind His saying: {until they pay the jizya} (38), is: that they commit to the payment and respond by offering it, similar to the saying of Allah the Almighty: {but if they repent, and establish prayers and practice regular charity, then open the way for them to leave}. The intent here is the commitment to that, not its actual performance; for zakat must only be paid when the year has passed, due to his saying (peace be upon him): "There is no zakat on wealth until a year has passed over it" (39).

1688 - Issue; He said: (And whoever is other than them, then it is Islam or killing).

This means whoever is other than the Jews, Christians, and Zoroastrians, the jizya is not accepted from them, they are not permitted to remain by virtue of it, and nothing is accepted from them except Islam. If they do not embrace Islam, they are to be killed. This is the manifest school of Ahmad. Al-Hasan ibn Thawab narrated from him that it is accepted from all infidels, except the idol-worshippers among the Arabs; because the hadith of Buraydah points by its generality to the acceptance of jizya from every infidel, except that the idol-worshippers among the Arabs were excluded from it due to the aggravation of their disbelief for two reasons: one of them is their religion, and the second is their being of the kin of the Prophet (peace be upon him). Al-Shafi'i said: It is not accepted except from the People of the Scripture and the Zoroastrians. However, regarding the People of the Scriptures other than the Jews and Christians, such as the people of the scrolls of Abraham, Seth, and the Psalms of David, and those who held fast to the religion of Adam and Idris, there are two views; one of them is that they are permitted to remain by paying jizya, because they are among the People of the Scripture, so they are similar to the Jews and Christians. Abu Hanifah said: It is accepted from all infidels except the Arabs, because they (1) are the kin of the Prophet (peace be upon him), so they are not permitted to remain upon other than his religion. Others are permitted to remain by paying jizya because they are permitted to remain by way of enslavement, so they are permitted (2) by way of jizya, like the Zoroastrians. From Malik, it is that it is accepted from all of them except the polytheists of Quraish, because they apostatized. From al-Awza'i and Sa'id ibn 'Abd al-'Aziz, it is that it is accepted from all of them. This is the opinion of 'Abd al-Rahman ibn Yazid ibn Jabir, due to the hadith of Buraydah (3), and because he is an infidel, so he is permitted by paying jizya, like the People of the Scripture.