This is another article in the chapter Justice from the classical manual on Sharia called Reliance of the Traveller. The articles are posted one by one in the order they are given in the book.
011.0 NON-MUSLIM SUBJECTS OF THE ISLAMIC STATE (AHL AL-DHIMMA)
011.1 A formal agreement of protection is made with citizens who are:
(4) Samarians and Sabians, if their religions do not respectively contradict the fundamental bases of Judaism and Christianity;
(5) and those who adhere to the religion of Abraham or one of the other prophets (upon whom be blessings and peace).
011.2 Such an agreement may not be effected with those who are idol worshippers (dis: o9.9(n:)), or those who do not have a Sacred Book or something that could have been a Book. (A: Something that could have been a Book refers to those like the Zoroastrians, who have remnants resembling an ancient Book. As for the psuedoscriptures of cults that have appeared since Islam (n: such as the Sikhs, Baha’is, Mormons, Qadianis, etc.), they neither are nor could be a Book, since the Koran is the final revelation (dis: w4).)
011.3 Such an agreement is only valid when the subject peoples:
(a) follow the rules of Islam (A: those mentioned below (011.5) and those involving public behavior and dress, though in acts of worship and their private lives, the subject communities have their own laws, judges, and courts, enforcing the rules of their own religion among themselves);
(b) and pay the non-Muslim poll tax Gizya).