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Bayhaqi Q18631 — Those of the People of the Book, the Jews

قَالَ الشَّافِعِيُّ رَحِمَهُ اللهُ: قَالَ اللهُ جَلَّ ثَنَاؤُهُ: {قَاتِلُوا الَّذِينَ لَا يُؤْمِنُونَ بِاللهِ وَلَا بِالْيَوْمِ الْآخِرِ وَلَا يُحَرِّمُونَ مَا حَرَّمَ اللهُ وَرَسُولُهُ وَلَا يَدِينُونَ دِينَ الْحَقِّ مِنَ الَّذِينَ أُوتُوا الْكِتَابَ حَتَّى يُعْطُوا الْجِزْيَةَ عَنْ يَدٍ وَهُمْ صَاغِرُونَ} [التوبة: 29]..
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 Reference السنن الكبرى للبيهقي / كتاب الجزية / Q18631