The first: That if a person of the Book transfers to a religion other than the religion of the People of the Book, they shall not be permitted to remain in it. We know of no disagreement on this, for if one transfers to a religion whose adherents are not permitted to pay the jizyah, such as the worship of idols or other things that they deem good, then the original adherent of those religions is not permitted to remain in their religion; therefore, the one who transfers to it is even less entitled. If they transfer to Magianism, they are also not permitted [to remain], because they have transferred to a state lower than their [previous] religion, so they are not permitted to remain in it, just like a Muslim who apostatizes. As for if one transfers to another religion from the religion of the People of the Book, such as a Jew who becomes a Christian, or a Christian who becomes a Jew, there are two narrations [regarding this]. The first: They are not permitted to remain [in the new religion] either, because they have transferred to a false religion whose falsehood they have already acknowledged, so they are not permitted to remain in it, like an apostate. The second: They are permitted to remain in it. Ahmad explicitly stated this, and it is the apparent meaning of the words of al-Khiraqi, the choice of al-Khallal and his companion, and the view of Abu Hanifa, because they have not exited the religion of the People of the Book, so they resemble one who has not transferred. Al-Shafi'i has two opinions [on this], similar to the two narrations. As for a Magian who transfers to a religion whose adherents are not permitted to remain in it, they are not permitted [to remain], just like the adherents of that religion. If they transfer to the religion of the People of the Book, the two narrations are extrapolated for this case. This applies equally to both men and women, due to the generality of his saying (peace be upon him): "Whoever changes his religion, kill him." And due to the generality of the principle that we mentioned regarding both of them.
The second: That one who transfers to other than the religion of the People of the Book, nothing is accepted from them except Islam. Ahmad explicitly stated this, and it was chosen by al-Khallal and his companion. It is one of the opinions of al-Shafi'i, because religions other than Islam are false religions, whose falsehood they have already acknowledged, so they are not permitted to remain in them, like an apostate. And from Ahmad, it is said that nothing is accepted from them except
(1) In [The Original], [A], and [B]: "in" (if). (2) Omitted from [M]. (3) Narrated by al-Bukhari, in: The Chapter on Not Punishing with the Punishment of Allah, from the Book of Jihad, and in: The Chapter on the Saying of Allah the Almighty: {And their affair is [determined by] consultation among themselves...}, from the Book of Holding Fast (al-I'tisam). Sahih al-Bukhari 4/75, 9/138. And Abu Dawud, in: The Chapter on the Ruling Regarding One Who Apostatizes, from the Book of Hudud (legal punishments). Sunan Abi Dawud 2/440. And al-Tirmidhi, in: The Chapter on What Has Been Said Regarding the Apostate, from the Chapters on Hudud, 'Aridat al-Ahwadhi 6/243. And al-Nasa'i, in: The Chapter on the Ruling Regarding the Apostate, from the Book of Prohibition. Al-Mujtaba 7/96. And Ibn Majah, in: The Chapter on the Apostate from His Religion, from the Book of Hudud. Sunan Ibn Majah 2/848. And Imam Ahmad, in: Al-Musnad 1/282, 323, 283, 5/231. (4) In [The Original]: "yutaqabbal" (is accepted).