Al-Matalib al-'Aliyah 3594 — Surah al-Ma'idah

It is narrated from Sayyiduna Ghudayf bin al-Harith (may Allah be pleased with him) that a letter was written to Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) (about a question): "We have some neighbours from among the Samaritans who recite some parts of the Torah and the Injil, but they do not believe in the unseen (that is, in being raised again after death and in the Hereafter); so what is your view concerning their slaughtered animals?" So he (Sayyiduna Ibn Umar, may Allah be pleased with them both) wrote in reply: "If they regularly recite some parts of the Torah and some parts of the Injil and observe and honour the Sabbath (Saturday), then their slaughtered animals are like the slaughtered animals of the People of the Book (in the rulings on lawfulness)."
This athar is narrated in Sunan Abi Dawud, and researchers have declared its chain jayyid (good); this report indicates the juristic point that the Samaritan group is to be included under the ruling of the People of the Book with certain conditions.