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See surah [2]. note {49}.
The Christians and the Magians (Zoroastrians) are included in the first category, for although they do ascribe divine qualities to other beings beside God, they regard those beings, fundamentally, as no more than manifestations - or incarnations - of the One God, thus persuading themselves that they are worshipping Him alone; whereas "those who are bent on ascribing divinity to beings other than God" (alladhina ashraku) by obvious implication reject the principle of His oneness and uniqueness.
Al-majus: the followers of Zoroaster or Zarathustra (Zardusht), the Iranian prophet who lived about the middle of the last millenium B.C. and whose teachings are laid down in the Zend-Avesta. They are represented today by the Gabrs of Iran and, more prominently, by the Parsis of India and Pakistan. Their religion. though dualistic in philosophy, is based on belief in God as the Creator of the universe.
See footnote for 2:62.
Magi (singular: magus): Zoroastrians; fire-worshippers.
For Sabians, see n. 76 to ii. 62. They are also referred to in v. 72. In both those passages the Muslims are mentioned with the Jews, Christians, and Sabians, as receiving Allah's protection and mercy. Here, besides the four religions, there is further mention of Magians and Polytheists: it is not said that they would receive Allah's Mercy, but only that Allah will judge between the various forms of faith.
This is the only place where the Magians (Majas) are mentioned in the Qur-an. 'Their cult is a very ancient one. They consider Fire as the purest and noblest element, and worship it as a fit emblem of Allah. Their location was the Persian and Median uplands and the Mesopotamian valleys, their religion was reformed by Zardusht (date uncertain, about B.C. 600?). Their scripture is the Zend-Avesta, the bible of the Parsis. They were "the Wise men of the East" mentioned in the Gospels.