Musannaf Ibn Abi Shaybah 34817 — What they said on imposing jizyah

Sayyiduna Buraydah (may Allah be pleased with him) said: Whenever the Messenger of Allah (peace and blessings be upon him) sent someone as commander over an expedition or an army, he (peace and blessings be upon him) would advise him: "When you meet your enemy from among the polytheists, invite them to one of three things or qualities. Whichever of them they agree to, accept it and refrain from fighting them. First, call them to Islam. If they accept, refrain from fighting them and accept their Islam. Then invite them to leave their territory and come to the territory of the Muhajirun, and tell them that if they do this, they will have what the Muhajirun have, and the same duties will be binding upon them as are binding upon the Muhajirun. If they refuse this and choose their own town, then tell them that they will be like the Muslim Bedouin: the judgment of Allah that applies to the believers will apply to them, and they will have no share in the fay' and the spoils, unless they wage jihad alongside the Muslims. If they refuse this as well, call them to paying the jizyah. If they agree, accept it from them and refrain from fighting them. And if they refuse, seek help from Allah and fight them."