Once `Umar bin `Abdul `Aziz sat on his throne in the courtyard of his house so that the people might gather before him. Then he admitted them and (when they came in), he said, "What do you think of Al-Qasama?" They said, "We say that it is lawful to depend on Al-Qasama in Qisas, as the previous Muslim Caliphs carried out Qisas depending on it." Then he said to me, "O Abu Qilaba! What do you say about it?" He let me appear before the people and I said, "O Chief of the Believers! You have the chiefs of the army staff and the nobles of the Arabs. If fifty of them testified that a married man had committed illegal sexual intercourse in Damascus but they had not seen him (doing so), would you stone him?" He said, "No." I said, "If fifty of them testified that a man had committed theft in Hums, would you cut off his hand though they did not see him?" He replied, "No." I said, "By Allah, Allah's Apostle never killed anyone except in one of the following three situations: (1) A person who killed somebody unjustly, was killed (in Qisas,) (2) a married person who committed illegal sexual intercourse and (3) a man who fought against Allah and His Apostle and deserted Islam and became an apostate." Then the people said, "Didn't Anas bin Malik narrate that Allah's Apostle cut off the hands of the thieves, branded their eyes and then, threw them in the sun?" I said, "I shall tell you the narration of Anas. Anas said: "Eight persons from the tribe of `Ukl came to Allah's Apostle and gave the Pledge of allegiance for Islam (became Muslim). The climate of the place (Medina) did not suit them, so they became sick and complained about that to Allah's Apostle. He said (to them ), "Won't you go out with the shepherd of our camels and drink of the camels' milk and urine (as medicine)?" They said, "Yes." So they went out and drank the camels' milk and urine, and after they became healthy, they killed the shepherd of Allah's Apostle and took away all the camels. This news reached Allah's Apostle , so he sent (men) to follow their traces and they were captured and brought (to the Prophet). He then ordered to cut their hands and feet, and their eyes were branded with heated pieces of iron, and then he threw them in the sun till they died." I said, "What can be worse than what those people did? They deserted Islam, committed murder and theft." Then 'Anbasa bin Sa`id said, "By Allah, I never heard a narration like this of today." I ...

Yahya related to me from Malik that he had heard that Umar ibn Abd al-Aziz wrote to his governors telling them to relieve any people who payed the jizya from paying the jizya if they became muslims.

Malik said, "The sunna is that there is no jizya due from women or children of people of the Book, and that jizya is only taken from men who have reached puberty. The people of dhimma and the magians do not have to pay any zakat on their palms or their vines or their crops or their livestock. This is because zakat is imposed on the muslims to purify them and to be given back to their poor, whereas jizya is imposed on the people of the Book to humble them. As long as they are in the country they have agreed to live in, they do not have to pay anything on their property except the jizya. If, however, they trade in muslim countries, coming and going in them, a tenth is taken from what they invest in such trade. This is because jizya is only imposed on them on conditions, which they have agreed on, namely that they will remain in their own countries, and that war will be waged for them on any enemy of theirs, and that if they then leave that land to go anywhere else to do business they will haveto pay a tenth. Whoever among them does business with the people of Egypt, and then goes to Syria, and then does business with the people of Syria and then goes to Iraq and does business with them and then goes on to Madina, or Yemen, or other similar places, has to pay a tenth.

People of the Book and magians do not have to pay any zakat on any of their property, livestock, produce or crops. The sunna still continues like that. They remain in the deen they were in, and they continue to do what they used to do. If in any one year they frequently come and go in muslim countries then they have to pay a tenth every time they do so, since that is outside what they have agreed upon, and not one of the conditions stipulated for them. This is what I have seen the people of knowledge of our city doing."