{ Oh you who have believed! Indeed the Idolaters are filthy, so let them not come near the Sacred Mosque after this year of theirs; and if you fear poverty, Allah will make you rich from His abundance if He wishes; Indeed Allah is knowing, wise. Fight those who do not believe in Allah nor in the last day and who do not forbid what Allah and His Messenger have forbidden and who do not profess the religion of truth – from among those to whom the book was given – until they give jizya from their hands and they are abased } Al-tawba 28-29

Know that the Most High, when He mentioned the ruling for the Idolaters by declaring absolution from the covenant with them and by declaring absolution from them within themselves, and the necessity of fighting them … after this He mentioned the ruling for the People of the Book – that they are to be fought until they give jizya, and then they may remain in the situation they were in, provided certain conditions are met. … In this verse there are several points; the first point: Know that the Most High has mentioned that the People of the Book are characterized by four qualities that make it necessary to fight them until they yield into Islam or until they give jizya. The first quality is that they do not believe in Allah … The second quality is that they do not believe in the last day; know that denial of bodily resurrection is related from the Jews and Christians, as they favor a resurrection in the spirit. … The third quality is the word of the Most High: { who do not forbid what Allah and His Messenger have forbidden } ; here there are two veiwpoints: the first is that they do not forbid what had been forbidden in the Qur’an and in the Messenger’s way of life [sunnah], and the second is what Abu Rawq said, in that they do not know what is in the Torah and the Injil, but rather they have misconstrued both of these and have brought many rulings that come merely from themselves. The fourth quality is His word: { who do not profess the religion of truth – from among those to whom the book was given } . It is said that someone “professes” something when he embraces it as a religion and becomes a firm believer in it. His word: { who do not profess the religion of truth } : that is, they do not firmly believe in the veracity of the religion of Islam, that which is the true religion.