Purpose of Jizyah (Tax) and ṣighār (a state of humility and submission to the authority of the Muslim state)

Shaykh al Islam Ibn Taymiyyah explains that the purpose of jizyah and ṣighār is to protect the life and wealth of the non Muslim under Muslim rule.

The sword is not used against him just because he is a disbeliever, and paying jizyah does not save him from punishment in the hereafter. The sword is only used to stop his harm, his aggression, and his blocking people from the religion.

This harm is removed by his submission, by ṣighār, and by the agreement he signs, which stops him using his hand or tongue against the Muslims. Once he accepts this, he is no longer from the people who fight. Instead, the Muslims fight on his behalf and protect his blood and his wealth from his enemy, and what is taken from him in jizyah is spent on those who fight in the path of Allah

Ibn Taymiyyah calls this real kindness towards him and says that worldly punishments are not a scale for how big or small sins are, because this life is for stopping corruption and aggression, while the hereafter is for reward and punishment. (Qaʿidah Mukhtaṣar fi Qitāl al Kuffār pp 214 to 216; Majmuʿ al Fatawa 20/101)

The word jizyah comes from jazaa, meaning a payment given in return, like diyyah, which is called that because it is paid. It is something that is placed on a person to pay, so it is as if the verse says “until they give what is due from them”. Ibn al Qayyim notes that jizyah and diyyah both come from jazaa when something is handed over.

For this reason the amount of jizyah follows benefit. Since it is a payment by which the person protects himself and fulfils what is required of him, it is called jizyah. Ibn Taymiyyah also states that the amount itself is not fixed in Sharia, but depends on what the imam sees as beneficial and on what the non Muslims agree to give. (Ahkam Ahl al Dhimmah 1/79; Majmuʿ al Fatawa 19/253; Qaʿidah Mukhtaṣar fi Qitāl al Kuffār pp 214 to 216)

Who Jizyah is taken from

Ibn al Qayyim relates that the fuqahā are agreed that jizyah is taken from the People of the Book and from the Magians. This is recorded in many works, such as al Umm and Mukhtaṣar al Muzani of al Shafii, al Amwal of Abu Ubayd, al Kharaj of Abu Yusuf, al Ahkam al Sultaniyyah of al Mawardi and of Qadi Abu Yaʿla, al Muhalla of Ibn Hazm, Musannaf Abd al Razzaq, Musannaf Ibn Abi Shaybah, Sunan al Bayhaqi with al Jawhar al Naqi, Fath al Bari, al Majmuʿ of al Nawawi, Majmuʿ al Fatawa of Ibn Taymiyyah, and works of al Baghawi, Ibn Kathir, al Shawkani, Siddiq Hasan Khan, al Sanʿani and others. (Ahkam Ahl al Dhimmah 79 to 80)

Ibn al Qayyim stresses that it is wrong to say that the Quran limits jizyah only to the People of the Book. Allah commanded fighting the People of the Book until they give jizyah, and the Prophet ﷺ commanded fighting the polytheists until they give jizyah. So it is taken from the People of the Book by the Quran, and from other groups of disbelievers by the Sunnah. The Prophet ﷺ took jizyah from the Magians who worship fire, even though they are not People of the Book, and there is no sound proof that they had a revealed book. If they had been regarded as People of the Book, Umar would not have hesitated about their ruling, and the Prophet ﷺ would not have said “treat them as the People of the Book” in that way, which shows that by origin they are not from them. (Ahkam Ahl al Dhimmah 89 to 90)

Jizyah and Idol worshippers

Ibn al Qayyim answers the question of why the Prophet ﷺ did not take jizyah from Arabian idol worshippers. He explains that the verse of jizyah in Surah al Tawbah was revealed in the year of Tabuk, in the ninth year after hijrah, at a time when the whole Arabian Peninsula had already embraced Islam and idol worship there was almost finished. By that time there were no idol worshippers left in Arabia to take jizyah from.

Before this, the Prophet ﷺ fought the idol worshippers and only offered them Islam or fighting. When the verse of jizyah came, he took it from those who still remained upon disbelief outside that context, such as Christians and Magians, who had not yet been conquered or accepted Islam, but he had already made earlier treaties with the Jews of Madinah and Khaybar before the verse of jizyah was revealed, so he did not change those contracts. (Ahkam Ahl al Dhimmah 89 to 90)

Is Jizyah for protection or humiliation

Ibn al Qayyim explains that there are two main ways of looking at the reason for jizyah. Some say it was imposed to protect life, so that the disbeliever’s blood is safe by it. They argue that just because jizyah protects the People of the Book, whose disbelief is seen as lighter in some respects, this does not mean it must protect those whose disbelief is more severe. Others say that jizyah was mainly imposed to disgrace disbelief and its people, to subdue them and show their humiliation.

They use the phrase “until they give the jizyah by hand while they are humbled” in Surah al Tawbah to show that jizyah points to ṣighār, and they sometimes compare this to enslavement, saying that if they can be kept in slavery while remaining disbelievers, then keeping them under jizyah is even more fitting.

Ibn al Qayyim presents this second reading as a view, but the later discussion shows that taking humiliation as the main purpose and building harsh practices on it is a minority approach. (Ahkam Ahl al Dhimmah 105 to 106)

Method of collecting jizyah and rejection of humiliating practices

Some later scholars described ways of taking jizyah that involve public humiliation, such as making the dhimmi stand while the collector sits, forcing him to pull his hand from his pocket, bow his back and lower his head, tip the money while his beard is grabbed and his jaw struck, and then saying this is the meaning of ṣighār.

Some of them even said such actions are obligatory, while others said they are recommended. Ibn al Qayyim reports that if humiliation in this ritual sense is made the goal, then a dhimmi would not be allowed to appoint a Muslim agent or guarantor to pay for him. He then notes that other scholars say the main aim is only to secure payment and submission to Muslim rule, so these conditions can be dropped. (Ahkam Ahl al Dhimmah 105 to 106)

Ibn al Qayyim then says the correct view is that this whole ritual of humiliation has no reliable basis at all. It was only mentioned by some later scholars from Khorasan, while the majority of the scholars said that jizyah is taken gently, like other financial dues.

He quotes Imam al Nawawi in Rawdat al Talibin, who strongly rejects these invented practices, says they are invalid, and insists that neither the Prophet ﷺ nor the Rightly Guided Caliphs ever collected jizyah in this way. Ibn Qudamah in al Mughnī also reports some of these descriptions only to make clear that the Prophet ﷺ, his companions and the caliphs did not use them, and that jizyah should be collected with kindness, not abuse. The correct meaning of ṣighār here is submission to Sharia, not theatre and blows. (Rawdat al Talibin 10/315 to 10/318; al Minhaj; al Mughnī; al Jihad fi al Islam p 133)

Ibn al Qayyim uses the practice of Umar with the Christian Arab tribes of Tanukh, Bahra and Banu Taghlib to show that even the name “jizyah” can be set aside if there is benefit. These tribes objected to paying something called jizyah, saying “we are Arabs, do not take from us what you take from foreigners, take from us what you take from your Muslims.” Umar refused to call it zakat, but agreed to double the rate and remove the name jizyah, and the companions accepted this, so it became a binding ruling.

Later scholars said that if another non Muslim group asks the imam to call it charity instead of jizyah, and there is benefit in that, he may do so, as long as the money is still treated as jizyah in the public treasury and the total amount is at least one dinar per person each year, even if that means increasing the rate. (Rawdat al Talibin 10/315 to 10/318; Ahkam Ahl al Dhimmah 123 to 127)

Amount and Rate of Jizyah

Ibn Taymiyyah and Ibn al Qayyim both stress that Sharia did not bind the ummah to one fixed sum for all times and places. The amount is tied to benefit, the ability of the payer, and the judgement of the imam, within certain limits and with the agreement of those who pay. (Majmuʿ al Fatawa 19/253; Ahkam Ahl al Dhimmah 1/79; 123 to 127)

Within this, the madhhabs give guiding rates. Al Shafii held that a working poor man pays one dinar, a person of moderate means two dinars, and a rich person four dinars, and that the minimum taken is one dinar, while the maximum is what the imam and ahl al dhimmah agree upon, and it is not allowed to go below one dinar.

The companions of Malik said that the upper limit is four dinars for those who trade in gold and forty dirhams for those who trade in silver, but the imam may reduce it for the weak. The Hanafis held three levels: forty eight dirhams for the rich, twenty four for those of moderate means, and twelve for the poor, and they linked the definitions of rich and poor to local custom and prices in each land. (Ahkam Ahl al Dhimmah 123 to 127)

In the madhhab of Ahmad there are several narrations. Many of his students, such as Harb, al Athram and Abu Talib, report that he took as a base the practice of Umar: forty eight dirhams for the rich, twenty four for middle income, and twelve for the working poor, and that this was according to ability. He also approved of Umar raising the rate by a small amount when he judged that this did not harm them.

Other narrations from Ahmad, collected by al Khallal and others, show that he allowed the imam to increase or decrease the amount depending on need and capacity, although some reports from Yaʿqub ibn Bukhtan suggest no decrease.

Ibn al Qayyim summarises that four positions exist in the madhhab: to follow Umar’s amounts exactly, to allow the imam to increase or decrease, to allow increase only, and to keep the Yemeni rate of one dinar fixed for the people of Yemen in particular. (Ahkam Ahl al Dhimmah 123 to 127)

The passage also explains the historical values of dinar and dirham. One dinar was about four point two five grams of gold and worth roughly ten dirhams.

A dinar could buy a healthy sheep or several days of food for a family. In modern buying power this is roughly two hundred to three hundred dollars or one hundred and fifty to two hundred and thirty pounds, while one dirham is around twenty to thirty dollars or fifteen to twenty three pounds, and the various madhhab rates are explained using these estimates. (Historically Accurate Value of Dinar and Dirham section; Madhhab Specific Jizya Rates section)

When jizyah is due

Ibn al Qayyim explains that jizyah is an annual obligation linked to an agreement of protection, not a one off payment at the moment of treaty. The majority of scholars, including Ahmad and al Shafii, say that jizyah becomes due at the end of the year, like zakat. The Prophet ﷺ and the caliphs made contracts with ahl al dhimmah and then sent collectors at fixed times; they did not demand the full amount on the day of the agreement.

The verse “until they give the jizyah” (9:29) refers to a recurring duty, not instant payment. The meaning is that they accept the binding duty of paying jizyah, and from that point fighting them is forbidden, even before they physically hand over the first payment, as shown in the hadith of Buraidah where the Prophet ﷺ says that if they accept jizyah he should take it and stop fighting. (Ahkam Ahl al Dhimmah 146; 148 to 149)

Abu Hanifah held that jizyah is due at the beginning of the year and should be collected in monthly portions. He treated jizyah as a pure punishment, so if it builds up over several years it merges like bodily punishments, and if the person becomes Muslim or dies it is all waived. Abu Yusuf and Muhammad disagreed and said arrears should still be collected. All three agreed that if he dies at the end of the year before paying, it is not taken from his estate.

Abu Hanifah linked this to the fact that jizyah replaces execution and grants protection for the future, so it relates to what comes next, not to the past, while the majority linked it to the pattern of zakat and similar yearly obligations. Among the Shafii scholars, some said it becomes due at the start of the year but is spread over the year, while the better known view is that it becomes due at the end of the year like zakat, with liability only for the part of the year in which the person lived as a non Muslim.(Ahkam Ahl al Dhimmah 146; 148 to 149)

Who must pay jizyah

The four imams and their followers agree that jizyah is only imposed on free, adult men. Ibn al Mundhir said he did not know of any disagreement on this, and Ibn Qudamah stated that the scholars are agreed. The Prophet ﷺ made this clear in his letter to Muʿadh in Yemen, in which he told him to take one dinar from every adult male, and Umar wrote to his commanders to fight only those who fight them, to avoid killing women and children, to kill only those who have reached the age of bearing arms, and to impose jizyah only on those who have reached maturity. This is linked to the rule that jizyah is tied to fighting, so it is on those who would have been fought, not on dependants. (Ahkam Ahl al Dhimmah 149 to 154)

These narrations fit the many hadiths that the Prophet ﷺ forbade killing women and children. Ibn al Qayyim recalls the reports in the two Sahihs that the Prophet ﷺ condemned the killing of a woman found dead in battle, saying “she was not one who fought”, and his instruction to Khalid ibn al Walid not to kill women, children or servants, and his general instructions to armies not to kill an old man, a child or a woman. So women, children and other non fighters are not killed and do not pay jizyah. (Ahkam Ahl al Dhimmah 149 to 154)

Al Qurtubi adds that the verse of jizyah itself points to this, because Allah links jizyah to fighting: “fight those … until they give the jizyah”. This shows that jizyah is taken from those who fight, that is, free adult men, and not from those who do not fight.

He also says that this proves there is no jizyah on slaves, even if they may fight, because they do not own wealth and the verse says “until they give”, and someone who owns nothing cannot be said to give. He records that the scholars are agreed that it is only imposed on free adult men and not on women, children or slaves. (Tafsir al Qurtubi 10/166)

Women, the poor and other exempt groups

Ibn al Qayyim explains that women do not owe jizyah at all. If a woman offers to pay, she is told that it is not required from her, and if she then still gives money it is accepted as a voluntary payment, not as jizyah, and she can withdraw from such an agreement whenever she likes. If she pays money thinking that her life depends on it, and does not know that she is not legally asked to pay, it must be returned to her.

If a woman enters Muslim lands seeking protection and to avoid enslavement, she is granted dhimmah and safety without payment, but she must accept the rule of Sharia. If a fortress contains only women and they offer jizyah, they are given protection without any payment and it is forbidden to enslave them. If there are men and women together and they offer one payment for all, it counts as jizyah only for the men, not for the women and children. (Ahkam Ahl al Dhimmah 156)

A poor person who truly cannot afford jizyah does not owe it. This is the view of the majority of scholars. Some Shafii jurists said it should remain as a debt or that he should be expelled, but Ibn al Qayyim says the correct view is that obligations in Sharia do not apply to what a person is genuinely unable to do, and Allah does not burden a soul beyond its capacity. Umar only imposed jizyah on poor people who could work, because they were able to earn and pay; those who could not were exempt.

Ibn al Qayyim links this to general rules for zakat, diyyah, expiations and kharaj that all fall away when there is real inability. He also rejects the claim that jizyah is like rent for living in Muslim land, as none of the rules of rent apply to it, and notes that Umar even gave support from the Muslim treasury to some poor non Muslims, which would not fit the claim that they must pay jizyah as rent. (Ahkam Ahl al Dhimmah 159 to 160)

Elderly men, the severely disabled, the blind and those with permanent illnesses are also exempt from jizyah, even if they are rich. This is the view of Ahmad, Abu Hanifah, Malik and one view of al Shafii. They are treated like women and children because they do not fight and are not fought, so they do not pay.

Another opinion of al Shafii sees jizyah as rent or as a penalty for disbelief and wants to apply it to them, but Ibn al Qayyim says the stronger view is that they are non fighters and so are exempt. He also reports a narration from Ahmad that if a man locks himself in his house and does not fight, he is not to be killed and does not pay jizyah either. (Ahkam Ahl al Dhimmah 161)

Treatment of ahl al dhimmah and limits on tax burden

Ibn al Qayyim gathers many reports to show that it is forbidden to torture, beat or imprison people in order to force jizyah from them. Hisham ibn Hakim saw people in Palestine being tortured over jizyah and warned their overseer with the hadith that Allah will punish on the Day of Resurrection those who torture people in this life.

A similar report is given about Nabateans being left in the sun as punishment, and again the hadith is used to forbid this. Iyyad ibn Ghanm also reminds Hisham that advice to rulers should be in private, not by public confrontation, showing that forbidding wrong in this issue should follow the Sunnah in form as well as in content. (Ahkam Ahl al Dhimmah 139 to 145)

Umar was very careful not to ruin people through tax. When a large sum, thought to be from jizyah, was brought to him, he feared that the collectors had overburdened the people. They told him they had only taken what was fair and clear, without whips or force, and he praised Allah that this had not happened by his hand.

He also struck one of his governors with a whip when he thought he might be harsh, then kept him in office when he heard that he did not take more than four dinars and only after harvest, because that showed fairness and patience. Ali likewise ordered his officials to collect what was due but not to sell peoples donkeys, cows or winter and summer clothing, and to be gentle and just. In some cases he took goods such as needles, grindstones and ropes as jizyah, then returned gold and silver to the people, letting them share it, to ease their burdens.

Muadh in Yemen used to take garments and cloth instead of cash zakat because it was easier for the people and more useful for the emigrants. Umar sometimes took camels instead of money for jizyah. All of this shows that what matters is fair value, not squeezing people. (Ahkam Ahl al Dhimmah 139 to 145)

Ibn al Qayyim also quotes letters of Umar ibn Abd al Aziz. In one of them he orders that jizyah be imposed only on those able to bear it and that older People of the Book whose strength has gone should be supported from the Bayt al Mal, just as a man must support an old servant until death or freedom. In another he warns a governor not to impose unfair taxation or burden those who cannot bear it, and to fear Allah in this duty.

There is also a story of Umar ibn al Khattab seeing an elderly non Muslim begging and saying “we took jizyah from you when you were young and then left you in your old age”, then arranging a stipend for him from the treasury. All these reports show that jizyah and kharaj must be collected with gentleness, fairness and care for capacity. (Ahkam Ahl al Dhimmah 139 to 145)

Protected life of dhimmis and other non Muslims

Shaykh Ibn Uthaymin explains the verse “do not kill the life that Allah has made sacred except with justice” as covering four protected groups: the believer, the dhimmi, the muʿahid, and the mustaʾmin. The dhimmi is a non Muslim who lives permanently in Muslim land under a dhimmah agreement and pays jizyah.

The muʿahid is a non Muslim whose people have a peace treaty with the Muslims and who lives in his own land. The mustaʾmin is a non Muslim who enters Muslim lands for a short time under a promise of safety, such as a merchant or someone seeking to hear the words of Allah.

All of these lives are sacred except when justice requires punishment, and justice in rulings means what Allah and His Messenger ﷺ have commanded. Ibn Uthaymin also notes that, according to the stronger view, a dhimmah agreement can in fact be given to any non Muslim group, not only to Jews, Christians and Magians, so the protection that comes with jizyah is open to all. (al Qawl al Mufid ʿala Kitab al Tawhid p 499)

End of Summary

Complete Article

Introduction

We will begin with Shayk Al Islam Ibn Taymiyyah explaining the purpose of jizyah and sighar is to protect the lives of non-Muslims under Muslim rule. He says the sword is not used against them just for disbelief, nor does paying jizyah save them from the punishment of the afterlife. Instead, it is used to stop their harm, aggression, and efforts to block others from Islam. This harm is removed through their submission and the agreement they make with the Muslim state, which prevents them from using their hands or tongues against Muslims. Since they do not fight, Muslims fight for them and protect them. In return, jizyah is taken from them, which helps the Muslims who fight in Allah’s path. This is actually kindness to them.

The word jizyah comes from something given as payment, similar to diyyah (blood money). The amount of jizyah depends on benefit. Since it is a payment to protect themselves and fulfil what is required, it is called jizyah.

The ulama differed on whether its amount is fixed in Sharia or left to the ruler’s judgement. The correct view is that it is not fixed and depends on what the ruler sees as beneficial and what the non-Muslims agree to pay.

The purpose of jizyah and sighar (submission) is that it protects his blood from being shed by the sword, and the sword was not used against him because of his disbelief, nor was it used to protect him from punishment in the afterlife. Instead, it was done to stop his harm, his aggression, and his blocking others from the religion. This harm is removed with sighar and jizyah along with an agreement, because with sighar and an agreement, he is unable to use his hand or tongue to harm.

Footenote: Ibn Taymiyyah d. 728 AH said in Majmu al-Fatawa (20/101): “Punishments in this world do not show if a sin is big or small, because this world is not the place of reward. The place of reward is the afterlife. But punishments in this world were made in order to stop corruption and aggression… This is why the disbelievers who are dhimmis (non-Muslims under Muslim protection) are allowed to stay by paying jizyah, even though their sin of not believing is greater—by agreement of the Muslims—than the sin of someone who is executed for adultery or murder.”

Then, he is not from the people who fight. Instead, the Muslims fight for him and protect his blood and wealth from his enemy. So, when something is taken from him, it is used among us to help those who fight in the path of Allah. This was complete kindness to him.

Jizyah: its definition, its meaning, its amount.

Jizyah comes from jazaa (something given in return). It is said, “This has jazaa for me,” meaning it was given to me as payment, just like diyyah (blood money) is called diyyah because it is given. It is said, “I have given this (addaytuhu),” meaning I paid it and handed it over.

And timed payments are called itawah (tribute) because they are given, and muwadda (payment) because they are paid. So, this word is used for something placed upon a person to be paid, where he is required to pay it, as if it was said, “until they give what is due from them.”

Footenote: Ibn Qayyim d. 751 AH said in Ahkam Ahl al-Dhimmah (1/79): “So, when they give the jizyah with their own hands while being in submission, this is beneficial for the Muslims and the disbelievers. The benefit for the Muslims is that they take wealth that strengthens Islam, while also humiliating disbelief and lowering it.

This is better for them than leaving the disbelievers without jizyah. The benefit for the disbelievers is that by staying alive, there is still hope that they might accept Islam when they see its signs and proofs or hear about it. Some of them must enter Islam, and this is more beloved to Allah than killing them.”

The thing that is given as jazaa means something that is paid. Then, its amount is according to the benefit. Since it is given to protect himself—that is, to pay what is required from him—it is called jizyah.

Footenote: Ibn Taymiyyah d. 728 AH said in Majmu al-Fatawa (19/253): “The word jizyah and diyyah come from jazaa yujzee* when something is paid and given. The Prophet said: ‘It is enough for you (tajzee anka) but it is not enough (tajzee) for anyone after you.’ Originally, it was jazaa jizyah, just like wa’ada becomes iddah, and wazana becomes zinah. The word diyyah comes from wada ya’di* meaning diyyah, just like wa’ada becomes iddah.

The ulama disagreed about whether jizyah has a set amount in Sharia or if it is left to the judgement of the ruler. The correct view is that it is not fixed by Sharia… It is based on what the ruler sees as beneficial and what the non-Muslims agree to, so it becomes a duty upon them to pay it, meaning they intend to and give it.”

Qa’idah Mukhtasar fi Qital al-Kuffar by Ibn Taymiyyah Pg 214-216

Now I will be quoting many passages from Ibn Al Qayyim’s book Ahkam Ahl adh-Dhimah, this book, which contains the rules for ahlul kitab in regards to paying tax under a Muslim ruler, to help you understand how Jizya works. 

Ibn Al Qayyim said: The shaykh, the imam, the scholar, the well-versed, Shams al-Din, may Allah increase him from His bounty, was asked about the manner of jizya placed upon the people under the dhimma in the Muslim lands, the reason for its imposition, the amount taken from the wealthy, the middle class, and the poor, the limit of wealth, middle status, and poverty in it, whether the rulers of the Muslims, may Allah support them, are rewarded for enforcing it according to people’s conditions or not, and whether it is taken from the wealthy, the poor, and the middle class alike.

He answered: As for the reason for imposing jizya, it is the saying of Allah:

“Fight those who do not believe in Allah and the Last Day, and do not forbid what Allah and His Messenger have forbidden, and do not follow the religion of truth among those who were given the Book, until they give the jizya by hand while being humbled.”

From whom is jizya taken? The fuqaha have unanimously agreed that jizya is taken from the People of the Book and from the Magians.

Sources from the scholars agreeing that jizya is taken from The People of the Book and from the Magians: “Al-Umm” by Imam al-Shafi’i 181/4-182, and see “Mukhtasar al-Muzani”, printed at the end of “Al-Umm” 384/8-378, “Al-Amwal” by Abu Ubayd, pages 34-45, “Sharh al-Zurqani ala al-Muwatta” 141/2-142, “Al-Kharaj” by Abu Yusuf, page 122, “Al-Muhalla” by Ibn Hazm al-Andalusi 345/7-346, “Al-Masa’il al-Fiqhiyya” by Qadi Abu Ya’la al-Farra 380/2 and “Al-Ahkam al-Sultaniyya” by him, page 153, “Al-Udda Sharh al-Umdah” by Baha al-Din Ibn Abd al-Rahman al-Maqdisi, pages 614-620, “Al-Ahkam al-Sultaniyya” by al-Mawardi, page 181, “Ahkam Ahl al-Milal” by Abu Bakr al-Khallal, page 87, “Sunan al-Bayhaqi” 184/9-185, “Al-Jawhar al-Naqi” by Ibn al-Turkumani 184/9-185 (in the margin of Sunan al-Bayhaqi), “Musannaf Abd al-Razzaq” 3/6-132, “Musannaf Ibn Abi Shayba” 580/7, “Fath al-Bari Sharh Sahih al-Bukhari” by al-Hafidh Ibn Hajar al-Asqalani 259/6-260.

“Awn al-Ma’bud Sharh Sunan Abi Dawud” by al-Azim Abadi 287/8, 293-294, “Sharh Sahih Muslim” by Imam al-Nawawi 39/12, and “Al-Majmu’ Sharh al-Muhadhdhab” by him 386/19-406, “Majmu’ al-Fatawa” by Shaykh al-Islam Ibn Taymiyya 355/28, and “Al-Fatawa al-Kubra” 613/4-616, “Sharh al-Sunnah” by al-Baghawi 10/11, “Tafsir Ibn Kathir” 361/2, “Tuhfat al-Ahwadhi Sharh Jami’ al-Tirmidhi” by al-Mubarakfuri 210/5, “Nayl al-Awtar” by al-Shawkani 213/8-215, “Fath al-Qadir” by him 351/2, “Al-Rawdah al-Nadiyyah” by Siddiq Hasan Khan 354/2-355, “Subul al-Salam” by al-Amir al-San’ani 121/4-126, and “Manar al-Sabil” by Ibn Duwaiyan 279/2-281.

Ahkam Ahl al-Dhimma by Ibn al-Qayyim Pg 79-80

Why did the Prophet not take Jizya from the idol worshippers?

Jizya was not taken from idol worshippers because the command for jizya was revealed in the ninth year of hijra, during the expedition of Tabuk, after the entire Arabian Peninsula had already embraced Islam and no idol worshippers remained. By that time, idol worship was almost extinct in the region, leaving no opportunity to impose jizya upon them.

Before this, the Prophet ﷺ fought the idol worshippers, and they were given only the choices of accepting Islam or being fought. However, after the revelation of the verse of jizya, it was applied to those who still remained upon disbelief, such as Christians and Magians, who had not yet been conquered or converted.

And it should not be said that Jizya applies only to the People of the Book, for the wording does not limit it to them alone. Also, the expeditions and armies of the Messenger of Allah, (peace and blessings be upon him), mostly fought against the idol worshippers among the Arabs.

It should also not be said that the Quran limits jizya to the People of the Book, for Allah commanded fighting the People of the Book until they give the jizya, and the Prophet,( peace and blessings be upon him), commanded fighting the polytheists until they give the jizya. So, it is taken from the People of the Book by the Quran and from the general disbelievers by the Sunnah.

The Messenger of Allah, (peace and blessings be upon him), took it from the Magians, who worship fire, and there is no difference between them and the idol worshippers. It is not correct to say that they were from the People of the Book or that they had a book. If they were considered People of the Book by the companions, may Allah be pleased with them, Umar, may Allah be pleased with him, would not have hesitated regarding their ruling. The Prophet, peace and blessings be upon him, also did not say, “Treat them as the People of the Book” except to show that they were not from them.

Allah mentioned the People of the Book in several places in the Quran and mentioned the prophets upon whom books and great laws were revealed, but He did not mention any book or prophet for the Magians, even though they were a great nation with power, numbers, and strength. Rather, the Quran indicates the opposite, as previously mentioned. If jizya is taken from fire worshippers, then what is the difference between them and idol worshippers?

If it is said: The Prophet, peace and blessings be upon him, did not take it from any of the idol worshippers despite fighting them so much!

It is said: Yes, and that is because the verse of jizya was revealed in the year of Tabuk, in the ninth year of hijra, after the entire Arabian Peninsula had embraced Islam, and no idol worshippers remained.

When the verse of jizya was revealed, the Prophet, peace and blessings be upon him, took it from those who remained upon disbelief among the Christians and Magians. That is why he did not take it from the Jews of Madina when he first arrived, nor from the Jews of Khaybar, because he had already made a treaty with them before the verse of jizya was revealed.

Ahkam Ahl al-Dhimma by Ibn al-Qayyim Pg 89-90

Why is Jizya Imposed?

This issue is based on a key question: Was jizya imposed to protect life, or was it imposed as a means of humbling disbelief and humiliating its followers—making it a punishment?

Those who consider the first meaning (that jizya protects life) argue: Just because jizya grants protection to those whose disbelief is lighter in comparison to others—meaning the People of the Book—it does not necessarily mean that it should protect those whose disbelief is more severe.

Those who consider the second meaning (that jizya is for humiliation) argue: The purpose of jizya is to demonstrate the disgrace of disbelief and its people and to subdue them. This is not something limited to the People of the Book but applies to all disbelievers. 

• SIDE NOTE: This is a minority view as shown below

They say: The text itself points to this meaning in the verse: “Until they give the jizya by hand while being humbled.” – (Surah At Tawbah: 29)

Jizya, therefore, signifies humiliation and subjugation, which is why it is comparable to enslavement. They also say: If it is permissible to keep them in slavery while they remain upon their disbelief, then it is even more permissible to keep them under jizya, because the punishment of jizya is greater than the punishment of slavery. This is why those upon whom jizya is not imposed—such as women, children, and others—are instead enslaved.

Ahkam Ahl al-Dhimma by Ibn al-Qayyim Pg 105-106

Jizya Being Imposed To Humiliate Is The Minority View

The claim that jizyah must be collected with public humiliation, such as forcing dhimmis to bow and be struck, is invalid and has no sound basis. The majority opinion is that jizyah should be collected respectfully, as done by the Prophet ﷺ and the caliphs. The correct meaning of ṣighār (last word in Surah At Tawbah verse 29 which was used by Ibn Al Qayyim to show it means humuliation) is submission to Sharia.

Umar رضي الله عنه allowed Christian Arab tribes to pay double the zakat rate instead of jizyah, since they objected to its name. This ruling became binding since no other companions objected. If a non-Muslim group requests to rename jizyah as charity, the imam may accept if it benefits the state.

The money is still classified as jizyah, and the amount must meet the one-dinar minimum per person. If necessary, the rate can be increased. If the group later requests to return to calling it jizyah, they may be granted their request.

Some scholars mentioned that jizyah should be taken in a humiliating manner, requiring the dhimmi to stand while the Muslim collector sits, ordering him to pull his hand out of his pocket, bow his back, lower his head, pour the money into a scale, and have his beard grabbed and his jaw struck. Some considered this humiliation (ṣighār) to be obligatory, while others saw it as recommended.

Based on this, if humiliation is mandatory, a dhimmi cannot appoint a Muslim to pay on his behalf or have a Muslim guarantee his jizyah. If the main objective is only to collect the payment and humiliation is fulfilled simply by their forced submission to Islamic rule, then such arrangements are allowed. The second view is stronger, as it does not prevent jizyah from being collected or enforcing submission.

However, the correct opinion is that this ritual of humiliation has no reliable basis. It was only mentioned by some later scholars from the Khorasan region, while the majority of scholars stated that jizyah should be taken gently, like any other financial dues. This approach of humiliation is invalid because the Prophet ﷺ and his caliphs collected jizyah without any of these actions. Al-Rafi‘i stated that the correct definition of ṣighār is simply submission to Islamic law. The greatest form of humiliation is having non-Muslims ruled by a system they do not believe in.

Umar رضي الله عنه required jizyah from the Christian Arab tribes of Tanukh, Bahra, and Banu Taghlib, who had converted to Christianity at an unknown time. When they were asked to pay jizyah, they objected, saying: “We are Arabs and should not pay what foreigners pay. Take from us what you take from your fellow Muslims.” They wanted to pay zakat instead of jizyah.

Umar refused, saying “Zakat is an obligation for Muslims.” They then asked him to increase the amount but not call it jizyah. Umar agreed and doubled the zakat rate for them. The scholars viewed this decision as a binding precedent, as none of the other companions objected, making it a form of consensus. The dhimmah contract was granted permanently and cannot be revoked.

There were some objections to this arrangement. One concern was that some individuals might own little wealth, meaning their payment could be less than one dinar per head, while others might have no taxable wealth at all, making them technically exempt from any payment. However, Umar did not investigate this issue, likely ensuring that the minimum collection never fell below one dinar per person. Alternatively, he may have required them to pay the difference if their wealth-based payment fell short.

Some scholars suggested that any shortages would balance out over time, as a person who paid less one year might pay more another year. Others argued that the wealthier members of the tribe were effectively paying on behalf of the poor, ensuring that the minimum amount required was still met.

If a group of non-Muslims requests to pay jizyah under the name of charity (ṣadaqah) instead of jizyah, the imam may accept this arrangement if he sees benefit in it. In this case, the humiliation aspect and the name ‘jizyah’ are removed, but the amount taken is double the normal charity rate, and the money is still classified as jizyah and placed in the treasury for state expenses. Some scholars argued this should be limited to Arabs, while the stronger view is that it applies to all non-Muslims.

The amount is set according to the standard zakat rate, and it is enough for the imam to say: “I have imposed double the charity on you” instead of calling it jizyah. However, the funds are still classified as jizyah and spent accordingly. Nothing is taken from women, children, or the mentally ill. If the total amount collected does not meet one dinar per head, the rate can be tripled or increased further to compensate.

If the non-Muslim population is large and difficult to track, there is a debate about whether an estimate can be used to ensure the collection reaches one dinar per person. The stronger view is that exact collection must be ensured. The amount taken may be equal to normal zakat or half its rate if the total still meets the one-dinar requirement. Some scholars recommended increasing the amount slightly to avoid calling it jizyah, while others discouraged this to prevent confusion with Muslim payments.

If an agreement was made for double the zakat rate but later the non-Muslims requested to remove the excess amount and restore the name ‘jizyah’, the correct view is that they should be granted their request.

Rawdatu Talibin by An Nawawi (10/315-318)

Some have misinterpreted the Quran verse on jizyah and introduced humiliating practices in its collection. Leading scholars, including Imam al-Nawawi and Ibn Qudamah, strongly condemned these innovations, affirming that the Prophet ﷺ and the caliphs collected jizyah with kindness and fairness, not with humiliation.

Some have misunderstood the verse: “Until they give the jizyah by hand while they are humbled” (Surah at-Tawbah 9:29) and introduced innovations into how jizyah is collected, adding humiliating practices that were never part of Islamic law.

Major Imams from different madhhahib have strongly rejected these innovations, warning against adopting them. Among them was Imam al-Nawawi, who severely denied these distortions.

In Rawdat al-Talibin, after mentioning these false additions and attributing them to their proponents, he said: “This described procedure has no reliable basis. It was only mentioned by some Khorasani scholars. The majority of our scholars have stated that jizyah should be collected gently, like any other financial dues. The correct ruling is that these invented humiliations are invalid and must be rejected. Neither the Prophet ﷺ nor any of the Rightly Guided Caliphs ever practiced such approaches when collecting jizyah.”

He repeated this warning in his famous book al-Minhaj.

Similarly, Ibn Qudamah, in al-Mughni, mentioned some of these false practices and clarified that the Prophet ﷺ, his companions, and the Rightly Guided Caliphs did not enforce such humiliating approaches. Instead, they emphasised that jizyah should be collected with gentleness and kindness.

Al-Jihad fi al-Islam by Al Buhuti Pg 133

Historically Accurate Value of Dinar and Dirham

• 1 Dinar = approximately 4.25 grams of gold
• 1 Dirham = approximately 2.975 grams of silver

In the 7th century, 1 dinar was worth approximately 10 dirhams, though market fluctuations did occur.

To convert to modern currency, we look at what basic goods cost at the time, then estimate what the same goods cost today:

• 1 dinar (4.25g gold) could buy:
  • A healthy sheep or
  • Several days’ worth of food for a family

  In modern terms:

  • A sheep in many countries costs $250–$300 USD / £190–£230 GBP
  • Basic family food for a week: $150 USD / £120 GBP

So, for historical buying power:

• 1 dinar = $200–300 USD / £150–£230 GBP
• 1 dirham = $20–30 USD / £15–£23 GBP

Madhhab-Specific Jizya Rates with Modern Equivalents

Ash-Shafi‘i

• Minimum jizya: 1 dinar
  = $250 USD / £190 GBP
  Could be increased by the imam if needed.

Malikis

• 4 dinars or 40 dirhams
  = $1000–1200 USD / £760–£920 GBP
  Allowed reductions for the elderly, poor, and weak.

Hanafis

Based on three income levels:

• Wealthy: 48 dirhams = $960–1440 USD / £720–£1100 GBP
• Middle class: 24 dirhams = $480–720 USD / £360–£550 GBP
• Poor: 12 dirhams = $240–360 USD / £180–£275 GBP

Ahmad ibn Hanbal

Four reported views:

1. Stick to Umar’s rates without change
2. Allow the imam to adjust
3. Can increase but not reduce
4. People of Yemen retain original rates

The imams of Islam differed regarding the amount of jizya.

Imam Ash-Shafii, may Allah have mercy on him, said: “A working poor person should pay one dinar, a person of moderate wealth should pay two dinars, and a wealthy person should pay four dinars. The minimum amount taken is one dinar, and the maximum is whatever is agreed upon. It is not allowed to take less than one dinar.”

The companions of Malik said: “The maximum amount of jizya is four dinars for those who use gold and forty dirhams for those who use silver. It should not be increased beyond that. However, if someone is weak, the imam may reduce it as he sees fit.”

Ibn al-Qasim said: “The amount fixed by Umar, may Allah be pleased with him, should not be reduced for the poor nor increased for the wealthy.”

Al-Qadhi Abu al-Hasan said: “There is no fixed minimum. Some say the minimum is one dinar or ten dirhams.”

The companions of Abu Hanifah, may Allah have mercy on them, said: “A wealthy person should pay forty-eight dirhams, a person of moderate wealth should pay twenty-four, and a poor person should pay twelve.” They differed on the definition of wealth, poverty, and moderate means. They said: “The best approach is to consider the economic conditions of each land and what its people deem appropriate, as customs vary from place to place.”

As for Imam Ahmad, may Allah have mercy on him, the reports from him are different. Most of his companions reported that the amounts are fixed: twelve dirhams for a working poor person, twenty-four for a person of moderate wealth, and forty-eight for a wealthy person.

Harb said in his Masa’il: “I asked Abu Abdullah (Ahmad) about the head tax (jizya) if the dhimmi is rich?” He said: “Forty-eight dirhams.” I said: “And if he is less than that?” He said: “Twenty-four.” I said: “And if he is even less?” He said: “Twelve.” I asked: “Is there nothing less than twelve?” He said: “No.”

In the narration of his son Salih, Ibrahim ibn Hani, and Abu al-Harith, he said: “The maximum amount taken in jizya is forty-eight, the moderate amount is twenty-four, and the minimum is twelve.” In the narration of Abu al-Harith, he added: “Umar imposed forty-eight on the wealthy and twelve on the poor.”

Al-Khallal said: “The ruling that is followed from Abu Abdullah (Ahmad) is that the imam has the right to increase or decrease it, but no one below him may do so.”

Yaqub ibn Bukhtan specifically reported from Abu Abdullah that the imam is not allowed to decrease it. However, ten different narrations from his companions report that there is no harm in doing so. He said: “Perhaps Abu Abdullah spoke about this at one time, but the ruling that is followed from him, as narrated by the majority, is that the imam is allowed to increase or decrease it.” The argument for this has been thoroughly discussed.

Al-Athram said: “I heard Abu Abdullah being asked about jizya—how much is it?” He said: “Umar, may Allah be pleased with him, set it at forty-eight, twenty-four, and twelve.” He was asked: “How is that?” He said: “According to what they can afford.” He was asked: “Can it be increased or decreased today?” He said: “Yes, it may be increased or decreased according to their capacity and what the imam sees fit.”

Abu Talib said: “I asked Abu Abdullah about the hadith of Uthman ibn Hunayf: ‘You take jizya from them?’ He said: ‘Yes.’ I said: ‘Can it be increased?’ He said: ‘Because of what Umar, may Allah be pleased with him, said. If it is increased, I hope there is no harm if they can afford it, as Umar, may Allah be pleased with him, said.'”

Ahmad ibn al-Qasim said: “Abu Abdullah was asked about the jizya on heads, and he was told: ‘Have you heard that Umar, may Allah be pleased with him, made it according to the financial status of the dhimmis: twelve, twenty-four, and forty-eight?’ He said: ‘According to their ability. What should be done if he is poor and cannot afford forty-eight?’ He said: ‘It is based on ability.'”

He was asked: “Can they be charged more than forty-eight?” He replied: “According to the hadith of al-Hakam from Amr ibn Maymun, who said: ‘By Allah, if I increased it by two dirhams, it would not harm them.’ So, it was forty-eight, and he made it fifty. However, he did not specify any increase beyond this.”

I said to Abu Abdullah: “It is said that al-Shafii stated that if the people of war offer to pay one dinar per head to the imam, he is not allowed to fight them, as they have offered what the Prophet, peace be upon him, prescribed.” He was pleased with this, thought about it, then smiled and said: “This issue requires consideration.”

Salih ibn Ahmad said: “I asked my father, ‘What do you say about jizya?’ He said: ‘As for the people of Sham, it is as Umar, may Allah be pleased with him, prescribed: four dinars, clothing, and oil. As for the people of Yemen, it is one dinar per adult. As for the people of Iraq, it is according to what is taken from them.'”

Al-Athram said to Abu Abdullah: “For the people of Yemen, is it just one dinar, and they are not charged more?” He said: “Yes.” He was asked: “Are they not charged forty-eight dirhams?” He said: “Every group follows its established rule.” Then he said: “The people of Sham are also different from others, and every group follows what has been established for them.”

Thus, Imam Ahmad’s madhhab includes four opinions:

1. The amount should not be increased or decreased from what Umar, may Allah be pleased with him, set.
2. It can be increased or decreased at the imam’s discretion. Al-Khallal said this is the ruling that is followed.
3. It can be increased but not decreased.
4. The people of Yemen specifically should not have their amount increased or decreased.

Ahkam Ahl al-Dhimma by Ibn al-Qayyim Pg 123-127

It is not permissible burden a dhimmi with what they are not capable of paying for, nor is it permissible to torture, beat and imprison them

Narrations report that the Messenger warned that on the Day of Resurrection, Allah will punish those who mistreat people in this world. Examples include accounts from Palestine and Yemen where people were harshly treated in connection with jizya collection. One narration from the prophet also shows him saying that anyone who wishes to advise a ruler should do so privately rather than in public.

Umar ibn al-Khattab is reported to have been careful not to overburden the people with jizya or kharaj. When large sums were brought in, he expressed concern about overtaxation and ensured that collections were done without coercion using neither whips nor force.

Ali ibn Abi Talib was strict publicly in ensuring the full collection of kharaj but later instructed his agents to deal gently with the people by forbidding the sale of their property such as donkeys, cows, or seasonal clothing and by accepting equivalent goods. Mu‘adh in Yemen and Umar ibn al-Khattab sometimes accepted payments in goods like cloth or even camels instead of forcing the sale of property.

A letter from Umar ibn Abd al-Aziz outlines that jizya should only be imposed on those able to bear it. Elderly non-Muslims and those who have lost their ability to work must be supported from the Muslim treasury rather than being overtaxed. The overall emphasis is on fairness and kindness.

Taxation, whether jizya or kharaj, should be collected in a manner that is gentle, fair, and proportional to the individual’s capacity, following the guidance and examples set by the Prophet and the rightly guided caliphs.

Hisham ibn Hakim ibn Hizam, said that he passed by people in Palestine who were being tortured concerning the payment of jizya. Hisham said: ‘I heard the Messenger of Allah, peace and blessings be upon him, say: “Indeed, Allah will punish on the Day of Resurrection those who torture people in this world.”’

Az-Zuhri narrated from Urwah ibn al-Zubayr that Iyyad ibn Ghanm saw some Nabateans being exposed to the sun as a punishment for jizya, and he said to their overseer:
“I heard the Messenger of Allah, peace and blessings be upon him, say: ‘Indeed, Allah, the Exalted, will punish on the Day of Resurrection those who torture people in this world.’”

Al-Zuhri also narrated from Urwah ibn al-Zubayr that it was Hisham ibn Hakim who said that to Iyyad ibn Ghanm.

Hisham ibn Hakim said to Iyyad ibn Ghanm on behalf of the Messenger of Allah, peace and blessings be upon him. Iyyad then said to Hisham: “You have heard what you heard and seen what you saw; or did you not hear the Messenger of Allah, peace and blessings be upon him, say: ‘Whoever wishes to advise a ruler should not do so publicly, but should take his hand and speak with him privately. If he accepts, then that is sufficient; otherwise, he has fulfilled his duty.’”

Abd al-Rahman ibn Jubayr ibn Nufayr narrated from his father, that Umar ibn al-Khattab, may Allah be pleased with him, was once presented with a large sum of money—which he presumed was from the jizya—and he said: ‘I fear you have ruined the people.’ They replied: ‘By Allah, we have only taken what is fair and clear.’ He asked: ‘Without the use of whips or lashes?’ They said: ‘Yes.’ Then he said: ‘Praise be to Allah who did not make that happen by my hand or during my rule.’

Sa‘id ibn ‘Amir ibn Hudhaym once came to Umar ibn al-Khattab, may Allah be pleased with him. When he approached him, Umar struck him with his whip. Sa‘id said: ‘Your storm precedes your rain; if you punish, we will endure; if you forgive, we will be grateful; and if you reproach, we will accept the reproach.’ Umar replied: ‘The duty of a Muslim is only what you have—do not delay in collecting the kharaj.’ Sa‘id then said: ‘You commanded us not to impose on the cultivators more than four dinars, so we do not charge them more than that; rather, we delay until their harvest comes.’ Umar then said: ‘I will not remove you from your position as long as I live!’”

Abu Ubayd commented: “The delay was intended to coincide with the harvest in order to be gentle with them. I have not heard of any other fixed time for collecting the kharaj and jizya.”

Marwan ibn Muawiyah al-Fazari narrated from Khalaf, the freedman of the family of Jadhah, from a man of the family of Abu al-Muhajir, who said: “Ali ibn Abi Talib appointed a man over the notables and said to him in front of everyone: ‘Do not let even one dirham of their kharaj go uncollected.’ He was very strict in his order, then said: ‘Bring me to you at midday.’

When the man came, Ali said: ‘I ordered you earlier, and now I am coming to you; if you disobey, I will remove you. Do not sell for them a donkey, or a cow, or clothing for winter or summer in their kharaj. Be gentle with them, and act kindly and justly towards them.’”

‘Antarah said that Ali used to collect jizya from every craftsman according to his trade—for the needle-maker, a needle; for the grindstone-maker, a grindstone; for the rope-maker, ropes.

Then he would call upon the knowledgeable in local custom and give them gold and silver, which they would divide amongst themselves, and he would say: “Take this and share it among you.” They would reply: “We have no need for it.” He would then say: “You took the best and left the worst behind, so that they might bear it.”

Abu Ubayd said: “This procedure by Ali, may Allah be pleased with him, was intended to take from them these goods at their monetary value equivalent to the dirhams due on their heads as jizya, without forcing them to sell their possessions. He then deducted that amount from the price out of kindness and to ease their burden.”

He continued: “And similarly is the report of Mu‘adh, may Allah be pleased with him, when he said in Yemen: ‘Take for me garments or cloth instead of sadaqah, for it is easier for you and more beneficial for the emigrants in the city.’ Likewise, Umar ibn al-Khattab acted in this way—sometimes taking camels in lieu of jizya.”

The entire purpose of these measures is to show leniency toward the dhimmis. Their possessions must not be sold off; rather, what is easily accessible in value is taken.

Do you not recall the Messenger of Allah, peace and blessings be upon him, saying:
“Or its equivalent in goods?” For He has clearly stated that fairness is in the equivalence of value.

Jisr, said: I witnessed the letter of Umar ibn Abd al-Aziz, may Allah have mercy on him, addressed to ‘Adi ibn Arta, which was read to us in Basrah: ‘After this, know that Allah, the Exalted, has only commanded that jizya be taken from those who, out of reluctance, have turned away from Islam and chosen disbelief—thus bringing clear ruin upon themselves.

Therefore, impose jizya on those who are able to bear it, and separate them from the cultivation of the land, for in that there is benefit for the Muslim community and strength against their enemies.

Then consider those among the People of the Book before you, whose age has increased and whose strength has diminished, and from whom the gains have waned; so support them from the treasury of the Muslims with what is appropriate for them.

For if a Muslim man had a servant who grew old, whose strength diminished and whose gains waned, it would be obligatory upon him to support that servant until either death or emancipation separates them.’ I was informed that the Commander of the Faithful, Umar, may Allah be pleased with him, once passed by an elderly non-Muslim who was asking at people’s doors, and said: ‘Have we not been just to you?

That we collected jizya from you in your youth and then abandoned you in your old age?’ Then he arranged for an allowance from the treasury to suit his needs.”

Dawud ibn Sulayman al-Juafi, said: “Umar ibn Abd al-Aziz wrote to ‘Abd al-Hamid ibn ‘Abd al-Rahman: ‘Peace be upon you. After this, know that the people of Kufa have been afflicted with hardship, severity, and injustice through the malicious policies and practices imposed upon them by corrupt officials. If you are to establish a system of justice and benevolence in religion, then nothing should be more important to you than ensuring that the people obey Allah, the Exalted. Do not impose unfair taxation, and do not burden those who cannot bear it. Follow my command in this, for I have entrusted you with the authority that Allah has given me. Peace be upon you.’

Ahkam Ahl al-Dhimma by Ibn al-Qayyim Pg 139-145

When Is Jizya Due??

Jizyah is due at the end of the year according to Imam Ahmad and al-Shafi‘i, while Abu Hanifah held that it is due at the beginning and collected monthly. Abu Hanifah viewed it as a punishment, so if unpaid for years, it merges like bodily punishments, and if a person converts or dies before paying, it is waived. Abu Yusuf and Muhammad disagreed, holding that it must still be collected. Since jizyah grants protection, Abu Hanifah argued that it applies to the future, not the past, unlike zakat or blood money.

Jizyah becomes due at the end of the year and is not demanded before that. This is the opinion of Imam Ahmad and al-Shafi‘i.

However, Abu Hanifah held that jizyah becomes due at the beginning of the year, and it should be collected in monthly installments.

Abu Hanifah’s Principle on Jizyah:

• He viewed jizyah as a pure punishment, similar to bodily punishments.
• If jizyah accumulates over multiple years, it merges together, just like bodily punishments.
• If a person converts to Islam while owing jizyah for previous years, all of it is waived, just as other punishments are waived upon conversion.
• If a person dies after a year has passed but before paying jizyah, it is waived.

The al-Jami‘ al-Saghir states:

• If a person has not paid jizyah for a year, and another year passes, it is not collected from him—this is the view of Abu Hanifah.
• However, Abu Yusuf and Muhammad held that it should still be collected.
• All three agreed that if a person dies at the end of the year before paying, jizyah is not collected from his estate.

According to Abu Hanifah, if jizyah became due only at the end of the year, it would have been fully established and would not be waived, just like zakat or blood money (diyyah).

However, since jizyah replaces execution and guarantees protection for non-Muslims, it applies for the future, not for past years. This is because fighting occurs in the present, not in the past, and protection is also granted for the future, not retroactively.

Ahkam Ahl al-Dhimma by Ibn al-Qayyim Pg 146

The majority of scholars said that when the Messenger of Allah ﷺ imposed jizyah on the People of the Book and the Magians, he did not demand it immediately when the verse was revealed. Rather, he made agreements with them, and they paid it when due, as part of their treaty. He would send his collectors at the appointed time, and this was the practice of the caliphs after him.

This follows the general principles of Shariah, because wealth-related obligations that recur annually—such as zakat and blood money (diyyah)—only become due at the end of the year, not at the beginning. Similarly, if a person agrees to pay a yearly sum in a contract, the lender cannot demand the full amount for the first year immediately after signing the contract.

As for the verse: “Until they give the jizyah” (Surah at-Tawbah 9:29), it does not mean that they must pay all at once when the agreement is made. Rather, it refers to continuous, recurring payment. If the verse meant immediate payment, then all jizyah should have been collected immediately after the agreement, which is not possible.

The correct meaning is that they must accept the obligation of paying jizyah. This was the way of the Prophet ﷺ—once they agreed to pay jizyah, he would stop fighting them. This is why it is forbidden to fight them if they accept jizyah, even before they physically pay it. This is shown in the hadith of Buraidah, where the Prophet ﷺ said: “Call them to pay jizyah; if they accept, then take it from them and stop fighting them.”

He only called them to accept jizyah as an obligation, not to pay it immediately.

Views Among Shafi‘i Scholars on When Jizyah Becomes Due:

• Some Shafi‘i scholars said jizyah is due at the start of the year, but it is collected gradually throughout the year.
• Others said that saying it is due at the start of the year only means it is spread over the entire year, not that it must be paid all at once. This is why if a person converts to Islam, dies, or becomes insane, they are only liable for the part of the year they were alive as a non-Muslim.
• The most well-known opinion is that jizyah becomes due at the end of the year, like zakat.

Ahkam Ahl al-Dhimma by Ibn al-Qayyim Pg 148-149

Who is required to pay Jizyah, and prohibition of killing women and children.

The four imams and their followers agree that jizyah is only imposed on adult males. Ibn al-Mundhir and Abu Muhammad reported that there is no known disagreement among the scholars regarding this matter.

The Prophet ﷺ confirmed this ruling in his letter to Mu‘adh in Yemen, where he instructed that jizyah should be taken from every adult male. Some reports mention “adult males and females”, but the most reliable narration excludes women,

This is the opinion of the four imams and their followers. Ibn al-Mundhir said: “I do not know of anyone who disagrees with them.” Abu Muhammad in al-Mughni stated: “We do not know of any disagreement among the scholars on this matter.”

Abu ‘Ubayd reported from Isma‘il ibn Ibrahim, from Ayyub, from Nafi‘, from Aslam, the freed slave of ‘Umar رضي الله عنه, that ‘Umar رضي الله عنه wrote to the army commanders instructing them to fight in the way of Allah and only combat those who fight against them. He forbade them from killing women and children and said they should only kill those who had reached the age of bearing arms. He also instructed them to impose jizyah but not on women or children—only on those who had reached maturity.

Abu ‘Ubayd explained that this refers to those who have grown pubic hair. This hadith is the foundation for determining who must pay jizyah. The ruling is clear, as ‘Umar applied it only to adult males and exempted women and children, confirming that it is not imposed on non-combatants.

The letter of the Prophet ﷺ to Mu‘adh in Yemen states: “Take one dinar from every adult male.” This supports ‘Umar’s ruling, as the Prophet ﷺ specified adult males and not women or children. However, in some versions of his letters, the phrase “ḥālim and ḥālimah” (adult male and female)” appears. The correct version, however, seems to be the one excluding women, as this is the ruling agreed upon by the Muslims and how ‘Umar instructed his governors.

If the version including women is authentic, then it may have been from the early period of Islam, when women and children of the enemy were still being fought alongside men. However, this was later abrogated, as seen in the hadith of Sa‘b ibn Jaththamah, where the Prophet ﷺ first permitted attacking enemy children but later prohibited it.

Abu ‘Ubayd mentioned that later narrations explicitly prohibit killing women and children, indicating that the earlier ruling was changed. The Prophet ﷺ never ordered the killing of women and children in any of his battles. In Sahih al-Bukhari and Sahih Muslim, Ibn ‘Umar رضي الله عنهما narrated that during one of the Prophet’s ﷺ battles, a woman was found killed, and the Prophet ﷺ strongly condemned it, saying: “She was not a fighter.”

On another occasion, the Prophet ﷺ saw people gathered and sent someone to investigate. The person returned and said: “They are gathered around a killed woman.” The Prophet ﷺ responded: “She was not someone who fought.” The commander of that army was Khalid ibn al-Walid, so the Prophet ﷺ sent a message to him, saying: “Do not kill women or servants.” In another narration, he said: “Do not kill children or servants.” This was recorded by Ahmad.

In Sunan Abi Dawud, Anas ibn Malik رضي الله عنه narrated that the Prophet ﷺ instructed his armies: “Go forth in the name of Allah, with reliance on Allah, and upon the way of the Messenger of Allah. Do not kill an old man, a child, a young boy, or a woman. Do not steal from the spoils of war. Gather the spoils properly, act righteously, and do good, for Allah loves those who do good.”

The prohibition against killing women was also given on the Day of Khandaq and the Day of Khaybar, as recorded in Musnad Ahmad, where Ibn Ka‘b ibn Malik narrated from his uncle that when the Prophet ﷺ sent forces to Ibn Abi al-Huqayq in Khaybar, he prohibited them from killing women and children.

Ahkam Ahl al-Dhimma by Ibn al-Qayyim Pg 149-154

Women do not pay Jizya

Women do not owe jizyah, but they may donate voluntarily. If they seek refuge in Islamic lands, they are admitted without payment. If mistakenly charged jizyah, it must be returned. A besieged group of only women is granted protection without payment. If men are present, jizyah applies only to them.

 If a woman offers to pay jizyah, she is informed that jizyah is not required from her. If she still insists and says, “I am giving it voluntarily,” then it is accepted as a voluntary payment and not as jizyah. If she had made an agreement to pay jizyah, she has the right to withdraw at any time.

If she offers payment to enter the land of Islam and avoid enslavement, she is allowed to enter without paying anything, but she must accept the laws of Islam, and a protection agreement (dhimmah) is granted to her. No money is taken from her except if she willingly donates it after being informed that she is not required to pay anything.

If something was taken from her without her knowledge of this ruling, it must be returned to her, because she paid it under the assumption that her life was only protected by this payment, similar to a person who pays money thinking it is an obligation, only to later find out that it was not required.

If Muslim forces lay siege to a fortress where only women are inside, and they offer to pay jizyah for protection, a dhimmah (protection agreement) is granted to them without any payment, and it becomes forbidden to enslave them.

If the fortress contains both men and women, and they request a treaty where only the women and children pay jizyah while the men do not, this is not valid. However, if they offer jizyah on behalf of everyone, then it is accepted, but it only applies as jizyah for the men and not for the women and children.

Ahkam Ahl al-Dhimma by Ibn al-Qayyim Pg 156

Jizya is not taking from the poor

A poor person who cannot afford jizyah is not required to pay, as obligations in Islam only apply to those capable. ‘Umar رضي الله عنه only imposed it on those who could work and earn. Some Shafi‘i scholars said jizyah remains as a debt, but this applies only to human debts, not divine obligations. Jizyah is not rent, and ‘Umar رضي الله عنه even provided financial aid to poor non-Muslims, proving they are not required to pay it.

There is no jizyah on a poor person who is unable to pay. This is the opinion of the majority of scholars.

Imam al-Shafi‘i had three views on this. The first is that jizyah is not required from a poor person. The second is that it is required, with two possible outcomes: either the person is expelled from Islamic lands if he cannot pay, or the jizyah remains as a debt in his record and is collected later when he can afford it.

The correct view is that jizyah is not required from someone unable to pay, as Allah does not burden a soul beyond its capacity. ‘Umar رضي الله عنه only imposed it on a poor person who was capable of working, as he could earn and pay. Islamic principles confirm that obligations like zakat, blood money (diyyah), expiations (kaffarah), and land tax (kharaj) do not apply to those unable to pay. There is no obligation with inability, and no prohibition in necessity.

If someone argues that jizyah should remain as a debt to be collected later, the response is that this applies to debts between people, not to obligations imposed by Allah, which only apply to those able to fulfill them.

If someone claims that jizyah is like rent for living in Islamic lands, the response is that none of the rules of rent apply to it. ‘Umar رضي الله عنه even provided financial support from the Muslim treasury to some poor non-Muslims, which contradicts the idea of demanding jizyah from them while they receive aid from Muslims.

Ahkam Ahl al-Dhimma by Ibn al-Qayyim Pg 159-160

Those from The People Of The Book Whom Jizya is not taken from

Elderly men, the disabled, the blind, and those with chronic illnesses are exempt from jizyah, even if they are wealthy, because they cannot fight. This is the view of most scholars, including Ahmad, Abu Hanifah, Malik, and one opinion of al-Shafi‘i. Another opinion of al-Shafi‘i holds that they must pay, considering jizyah as rent for living in Islamic lands. However, the stronger view is that since they are non-combatants, they are treated like women and children and are not required to pay.

Jizyah is not imposed on elderly men, the severely disabled, the blind, or those with chronic illnesses that have no hope of recovery, even if they are wealthy. This is the view of Ahmad, his followers, Abu Hanifah, Malik, and one opinion of al-Shafi‘i, because these individuals do not fight and are not fought against, so they are exempt from jizyah, just like women and children.

In another opinion, al-Shafi‘i held that they must still pay jizyah because he considered it a form of rent for residing in Islamic lands. Since they are adult men with wealth, they cannot stay in Dar al-Islam without paying. He argued that the hadith of Mu‘adh and the general wording of ‘Umar’s ruling support this, since ‘Umar commanded jizyah to be taken from all men who could grow beards. If jizyah is considered rent, then it applies to them, and if it is seen as a penalty for disbelief, it also applies—so in either case, they should not be exempt.

However, the scholars who exempt them argue that since they are not capable of fighting, they do not owe jizyah, just like women and children. Imam Ahmad also stated in one narration that if a man locks himself in his home and does not fight, then he is not to be killed and is not required to pay jizyah.

Ahkam Ahl al-Dhimma by Ibn al-Qayyim Pg 161

Shayk Ibn Uthaymeen says Dhimmis are protected under Sharia and are not to be killed except justly (punishment)

Allah’s statement “the life that Allah has made sacred” (Surah Al-Isra : 33) means those who are prohibited from being killed except justly. Justice in legal rulings means what is commanded by Allah and His Messenger. Four groups are protected: believers, dhimmis, treaty-bound non-Muslims (mu‘ahids), and temporarily protected visitors (musta’mins).

Dhimmis live permanently under Sharia and pay jizyah, mu‘ahids have a peace treaty but live in their own lands, and musta’mins enter temporarily for trade or learning. A peace treaty can be made with all non-Muslims, and the stronger opinion is that dhimmah protection is also open to all non-Muslims, not just Jews, Christians, and Magians.

When Allah said “the life that Allah has made sacred” this refers to the prohibition of killing. The word “haram” (forbidden) has an implied object, meaning “forbidden to be killed”, and the pronoun referring back to “the life” is also implied.

The phrase “except with justice” means except by what is just and lawful. In legal rulings, “truth (al-haqq)” refers to justice, while in narrations, it refers to truthfulness. Justice is defined as what Allah and His Messenger have commanded, as Allah says: “Indeed, Allah commands justice” (Surah an-Nahl 16:90).

There are four categories of people whose lives are protected:

1. The believer (protected due to his faith).
2. The dhimmi (a non-Muslim under an agreement to live in Islamic lands in exchange for paying jizyah).
3. The mu‘ahid (a non-Muslim whose nation has a peace treaty with Muslims).
4. The musta’min (a non-Muslim who has entered Islamic lands with temporary security, such as for trade or learning about Islam).

The difference between a dhimmi, mu‘ahid, and musta’min is that the dhimmi lives permanently under an agreement of protection in exchange for paying jizyah. The mu‘ahid stays in his own country under a mutual non-aggression treaty. The musta’min has no treaty or permanent agreement but has been granted temporary security, such as a foreign merchant or a visitor learning about Islam.

Allah commands the protection of such individuals, as in the verse: “And if any of the polytheists seeks your protection, then grant him security so that he may hear the words of Allah, then escort him to where he is safe” (Surah at-Tawbah 9:6).

There is another distinction: a peace treaty (mu‘ahadah) can be made with any non-Muslim group, while a dhimmah agreement is traditionally limited to Jews, Christians, and Magians. However, the correct view is that dhimmah protection can be extended to all non-Muslims.

Al-Qawl al-Mufid ‘ala Kitab al-Tawhid li al-Shaykh Ibn ‘Uthaymin Pg 499

Al Qurtubi says Jizya is only taken from combatant men

Our scholars, may Allah have mercy on them, said that the Quran indicates that jizyah is only taken from adult men who are capable of fighting, because Allah says: “Fight those…” “until they give the jizyah” (Surah at-Tawbah 9:29). This implies that jizyah is required from those who engage in combat.

This also proves that jizyah is not taken from slaves, even if they are fighters, because they do not own wealth. The verse says “until they give,” and a person who does not own wealth cannot be said to “give” anything. The scholars unanimously agree that jizyah is only imposed on free, adult men, since they are the ones who fight, while women, children, and slaves are exempt.

Tafsir Al Qurtubi (10/166)