Imam al-Shafi'i (may Allah have mercy on him) said: "Allah, exalted be His praise, says: 'Fight those of the People of the Scripture who do not believe in Allah or in the Last Day, who do not consider unlawful what Allah and His Messenger have made unlawful, and who do not adopt the religion of truth, until they pay the jizyah with their own hands while they are humbled.' [Surah al-Tawbah: 29]"
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / Q18631