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Bayhaqi Q18623 — The idol-worshippers from whom jizyah is not taken

قَالَ الشَّافِعِيُّ رَحِمَهُ اللهُ: قَالَ اللهُ جَلَّ ثَنَاؤُهُ: {فَإِذَا انْسَلَخَ الْأَشْهُرُ الْحُرُمُ فَاقْتُلُوا الْمُشْرِكِينَ حَيْثُ وَجَدْتُمُوهُمْ} [التوبة: 5]، وَقَالَ: {وَقَاتِلُوهُمْ حَتَّى لَا تَكُونَ فِتْنَةٌ وَيَكُونَ الدِّينُ كُلُّهُ لِلَّهِ} [الأنفال: 39]..
Imam al-Shafi'i (may Allah have mercy on him) said: "Allah, exalted be His praise, says: 'Then when the sacred months have passed, kill the polytheists wherever you find them.' [Surah al-Tawbah: 5]
And He said: 'And fight them until there is no more fitnah and the religion is wholly for Allah.' [Surah al-Anfal: 39]"
Hadith Reference السنن الكبرى للبيهقي / كتاب السير / Q18623