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Al-Jassas: Ahkam al-Quran (Rulings of the Quran) (d981)
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Taken from: islamicbook.ws أحكام القرآن
Our companions said that only Islam or the sword would be accepted from Arab polytheists. And the tribute is accept from the People of the Book from the Arabs and from all the infidels of the Ajam (1). Ibn al-Qasim (2) stated on the authority of Malik (3) that he accepted the tribute from all except for Arab polytheists. Malik said the Zinj and the like, if they are insulted, they are forced into Islam, and it was narrated on the authority of Mujahid (4) that he said he fights the People of the Book (5) over the tribute and the people of idols over prayer …………….
(1) Ajami: foreigners, someone whose mother tongue is not Arabic.
(2) Abd al-Rahman ibn al-Qasim al-Utaqi c. 750–806 was a prominent early jurist in the Maliki school from Egypt. He was one of Malik's main companions.
(3) Iman Malic (711-795): Malik ibn Anas was an Arab Muslim jurist, theologian, and hadith traditionist. Born in the city of Medina, Malik rose to become the premier scholar of prophetic traditions in his day, he became the founder of one of the four schools of Sunni law, the Maliki.
(4) Mujahid: an Arabic term that broadly refers to people who engage in jihad, interpreted in a jurisprudence of Islam as the fight on behalf of God, religion or the community.
(5) the Christians (Bible); the Jews (Torah).