Musannaf Ibn Abi Shaybah

Hazrat Ibrahim bin Muhajir says that I asked Hazrat Ibrahim about giving charity to non-Muslims. He replied, "You cannot give Zakat, but if you wish to give charity to any of them, you may do so."

Ibrahim says that do not give zakat to the people of dhimma; give them voluntary charity instead.

Ibrahim says that nothing from Zakat should be given to the polytheists.

Hazrat Jabir bin Zaid says that do not give Zakat to Jews and Christians, however, there is no harm in giving voluntary charity to them.

Hasan says that nothing from zakat and expiations should be given to the polytheists.