The Islamic Personality by Sheikh Taqīuddīn An-Nabahānī

The jizyah is specific money taken from non-Muslims from the people of the dhimmah who are the People of the Book generally and non-Arab polytheists and the rest of the disbelievers. Allah (swt) said:

Qays bin Muslim narrated from Al-Hasn bin Muhammad who said:

It is narrated from Ja’far bin Muhammad from his father who said: Umar said: I do not know what to do with the Zoroastrians who are not People of the Book. So Abdurrahman bin Awf said: I heard the Messenger of Allah (saw) saying:

He narrated via the way of ibn Shihab

Allah (swt) said:

And its meaning is that until they embrace Islam. The ayah is about those whom the Messenger of Allah (saw) was fighting and they were the idol-worshippers among the Arabs which indicated that they will be fought. He also narrated via the way of Al-Hasan who said:

Abu Ubaydah said: ‘We view that Al-Hasan meant by the Arabs here the people of idols among them who were not of the People of the Book. As for those of the People of the Book, the Messenger of Allah (saw) did accept it (jizyah) from them and this is clear in the ahadith.’ It is not established that the Prophet (saw) took jizyah from any idol-worshipper from the Arabs, and he did not accept after the revelation of the ayah of (Surah) Al-Fath and Surah At-Tawbah other than Islam or war. As for what is narrated of his taking jizyah from the Arabs like the people of Yemen and the people of Najran, verily he only took it from the People of the Book, the Christians and Jews. He did not take it from the idol-worshippers among the Arabs. It is necessary to clarify to those from whom the jizyah is accepted that they are obliged once a year to pay the jizyah. And that what is taken from the rich is this amount, and from the poor is a specific amount. It is not taken from the poor due to Allah’s statement: “by hand” i.e. based on ability, and it is not taken from the women and children. Jizyah is not taken from them except from the mature man capable of paying it. It is narrated from Nafi from Aslam the slave of Umar

Abu Ubayd said: ‘Meaning the one who has (hair) on his face.’ And he said: ‘This hadith is the basis (asl) upon the one upon whom jizyah is obliged and the one upon whom it is not obliged. Do you not see that he only ordained it upon the male intelligent ones and not the female or the children?’ No one rejected (this from) Umar so it was a consensus (Ijma’a). This is strengthened by what came in the book of the Prophet (saw) to Muadh (ra) in Yemen

So he specified the male who has attained puberty not the woman or child. As for the narration

It is not preserved among the muhadditheen. The preserved, established from that is the hadith which does not mention the female who has attained puberty. Even upon the obligation of the authenticity of its coming (in this way), then this was at the beginning of Islam when the women of the polytheists and their children fought with their men so this was the case. Then it was abrogated by the Messenger (saw) as not to take from women and children, and Umar executed this after him. The jizyah which is taken is obliged together with their submission to Islam. The humiliation mentioned in the ayah:

Is that the rule of Islam is executed upon them and that they do not display anything of their disbelief nor anything which is forbidden in the deen of Islam. Also that Islam remains that which is exalted in the land due to his (saw) statement: