Ikrimah narrates from Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) that Allah sent the Messenger of Allah (peace and blessings be upon him) with the truth so that it would prevail over all religions. Our religion is the best of religions, our community is superior to all communities, and our men have precedence over their women, but their men shall not have precedence over our women.
Abu al-Qasim said: No one narrated it from Sufyan except al-Nu'man.
Imam al-Shafi'i (may Allah have mercy on him) said: The People of the Book whose free women are lawful (to marry) are the people of the two well-known Books, the Torah and the Injil, namely the Jews and the Christians of the Children of Israel, but not the Magians.
The Shaykh (may Allah have mercy on him) said: Sayyiduna Abd al-Rahman bin Awf (may Allah be pleased with him) narrates from the Prophet (peace and blessings be upon him): "Treat them (i.e. the Magians) in the way of the People of the Book." The scholars, also drawing evidence from the narration of Bajalah, interpreted it as referring to jizyah; so they are joined with them (the People of the Book) in having their blood protected through jizyah, and not in anything else.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب النكاح / 13986