Narrated Abdullah ibn Abbas: A man belonging to Usbadhiyin of the people of Bahrayn, who were the Magians of Hajar, came to the Messenger of Allah ﷺ and remained with him (for some time), and then came out. I asked him: What have Allah and His Messenger of Allah decided for you? He replied: Evil. I said: Silent. He said: Islam or killing. Abdur Rahman ibn Awf said: He accepted jizyah from them. Ibn Abbas said: The people followed the statement of Abdur Rahman ibn Awf, and they left that which I heard from the Usbadhi.
Explanation & Benefits
Shaykh Umar Farooq Saeedi
Benefits and Issues:
This jizyah was imposed upon all types of non-Muslim polytheists.
Since these rulings were revealed after the conquest of Makkah,
and by that time all the people of Arabia had entered the fold of Islam,
therefore, there was no meaning in taking jizyah from them.
For details, see
(Zad al-Ma'ad, Chapter: His Guidance Regarding Taking Jizyah).
Source: Sunan Abu Dawood – Commentary by Shaykh Umar Farooq Saeedi, Page: 3044