Abu Taiba cupped Allah's Apostle so he ordered that he be paid one Sa of dates and ordered his masters to reduce his tax (as he was a slave and had to pay a tax to them).

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."

Amr ibn Aws and AbulSha'tha' reported that Bujalah said: I was secretary to Jaz' ibn Mu'awiyah, the uncle of Ahnaf ibn Qays.

A letter came to us from Umar one year before his death, saying: Kill every magician, separate the relatives of prohibited degrees from the Magians, and forbid them to murmur (before eating). So we killed three magicians in one day, and separated from a Magian husband his wife of a prohibited degree according to the Book of Allah.

He prepared abundant food and called them, and placed the sword on his thigh. They ate (the food) but did not murmur. They threw (on the ground) one or two mule-loads of silver. Umar did not take jizyah from Magians until AbdurRahman ibn Awf witnessed that the Messenger of Allah (saws) had taken jizyah from the Magians of Hajar.

Yahya related to me from Malik from Zayd ibn Aslam from his father that he said to Umar ibn al-Khattab, "There is a blind she- camel behind the house,'' soUmar said, "Hand it over to a household so that they can make (some) use of it." He said, "But she is blind." Umar replied, "Then put it in a line with other camels." He said, "How will it be able to eat from the ground?" Umar asked, "Is it from the livestock of the jizya or the zakat?" and Aslam replied, "From the livestock of the jizya." Umar said, "By AIIah, you wish to eat it." Aslam said, "It has the brand of the jizya on it." So Umar ordered it to be slaughtered. He had nine platters, and on each of the platters he put some of every fruit and delicacy that there was and then sent them to the wives of the Prophet, may Allah bless him and grant him peace, and the one he sent to his daughter Hafsa was the last of them all, and if there was any deficiency in any of them it was in Hafsa's portion.

"He put meat from the slaughtered animal on the platters and sent them to the wives of the Prophet, may Allah bless him and grant him peace, and he ordered what was left of the meat of the slaughtered animal to be prepared. Then he invited the Muhajirun and the Ansar to eat it."

Malik said, "I do not think that livestock should be taken from people who pay the jizya except as jizya."

Abu Taiba cupped Allah's Apostle and so Allah's Apostle ordered that a Sa of dates be paid to him and ordered his masters (for he was a slave) to reduce his tax.

Yahya related to me from Malik from Nafi from Aslam, the mawla of Umar ibn al-Khattab, that Umar ibn al-Khattab imposed a jizya tax of four dinars on those living where gold was the currency, and forty dirhams on those living where silver was the currency. In addition, they had to provide for the muslims and receive them as guests for three days.

The Prophet (saws) sent Khalid ibn al-Walid to Ukaydir of Dumah. He was seized and they brought him to him (i.e. the Prophet). He spared his life and made peace with him on condition that he should pay jizyah (poll-tax).

A son of Adi ibn Adi al-Kindi said that Umar ibn AbdulAziz wrote (to his governors): If anyone asks about the places where spoils (fay') should be spent, that should be done in accordance with the decision made by Umar ibn al-Khattab (Allah be pleased with him). The believers considered him to be just, according to the saying of the Prophet (saws): Allah has placed truth upon Umar's tongue and heart. He fixed stipends for Muslims, and provided protection for the people of other religions by levying jizyah (poll-tax) on them, deducting no fifth from it, nor taking it as booty.

I was sitting with Jabir bin Zaid and `Amr bin Aus, and Bjalla was narrating to them in 70 A.H. the year when Mus`ab bin Az-Zubair was the leader of the pilgrims of Basra. We were sitting at the steps of Zamzam well and Bajala said, "I was the clerk of Juz bin Muawiya, Al-Ahnaf's paternal uncle. A letter came from `Umar bin Al-Khattab one year before his death; and it was read:-- "Cancel every marriage contracted among the Magians between relatives of close kinship (marriages that are regarded illegal in Islam: a relative of this sort being called Dhu-Mahram.)" `Umar did not take the Jizya from the Magian infidels till `Abdur-Rahman bin `Auf testified that Allah's Apostle had taken the Jizya from the Magians of Hajar.

Allah's Apostle said, "The Hour will not be established until the son of Mary (i.e. Jesus) descends amongst you as a just ruler, he will break the cross, kill the pigs, and abolish the Jizya tax. Money will be in abundance so that nobody will accept it (as charitable gifts).

Allah's Apostle said, "By Him in Whose Hands my soul is, son of Mary (Jesus) will shortly descend amongst you people (Muslims) as a just ruler and will break the Cross and kill the pig and abolish the Jizya (a tax taken from the non-Muslims, who are in the protection, of the Muslim government). Then there will be abundance of money and nobody will accept charitable gifts.

`Umar (after he was stabbed), instructed (his would-be-successor) saying, "I urge him (i.e. the new Caliph) to take care of those non-Muslims who are under the protection of Allah and His Apostle in that he should observe the convention agreed upon with them, and fight on their behalf (to secure their safety) and he should not over-tax them beyond their capability."

(An ally of the tribe of Bani 'Amir bin Lu'ai and one of those who had witnessed the battle of Badr with Allah's Apostle) Allah's Apostle sent Abu 'Ubaida bin AlJarrah to Bahrain to collect the Jizya tax. Allah's Apostle had concluded a peace treaty with the people of Bahrain and appointed Al 'Ala bin Al-Hadrami as their chief; Abu Ubaida arrived from Bahrain with the money. The Ansar heard of Abu 'Ubaida's arrival which coincided with the Fajr (morning) prayer led by Allah's Apostle. When the Prophet finished the prayer, they came to him. Allah's Apostle smiled when he saw them and said, "I think you have heard of the arrival of Abu 'Ubaida and that he has brought something." They replied, "Yes, O Allah's Apostle! " He said, "Have the good news, and hope for what will please you. By Allah, I am not afraid that you will become poor, but I am afraid that worldly wealth will be given to you in abundance as it was given to those (nations) before you, and you will start competing each other for it as the previous nations competed for it, and then it will divert you (from good) as it diverted them." '

Yahya related to me from Malik from Ibn Shihab from Said ibn al- Musayyab and from Abu Salama ibn Abd ar-Rahman from Abu Hurayra that the Messenger of Allah, may Allah bless him and grant him peace ,said, "There is a tax of a fifth on buried treasure."

When the Prophet (saws) sent him to the Yemen, he ordered him to take a male or a female calf a year old for every thirty cattle and a cow in its third year for every forty, and one dinar for every adult (unbeliever as a poll-tax) or cloths of equivalent value manufactured in the Yemen.

That 'Umar would not take the Jizyah from the Zoroastrians until 'Abdur-Rahman bin 'Awf informed him that the Prophet (saws) took Jizyah from the Zoroastrians of Hajar."

There is more dialogue in the Hadith than this. And this Hadith is Hasan Sahih.

Yahya related to me from Malik that Ibn Shihab said, "I have heard that the Messenger of Allah, may Allah bless him and grant him peace, took jizya from the magians of Bahrain, that Umar ibn al- Khattab took it from the magians of Persia and that Uthman ibn Affan took it from the Berbers."

The Prophet (saws) said: Jizyah is not to be levied on a Muslim.

Allah's Apostle said, "By Him in Whose Hands my soul is, surely (Jesus,) the son of Mary will soon descend amongst you and will judge mankind justly (as a Just Ruler); he will break the Cross and kill the pigs and there will be no Jizya (i.e. taxation taken from non Muslims). Money will be in abundance so that nobody will accept it, and a single prostration to Allah (in prayer) will be better than the whole world and whatever is in it." Abu Huraira added "If you wish, you can recite (this verse of the Holy Book): -- 'And there is none Of the people of the Scriptures (Jews and Christians) But must believe in him (i.e Jesus as an Apostle of Allah and a human being) Before his death. And on the Day of Judgment He will be a witness Against them." (4.159) (See Fath-ul-Bari, Page 302 Vol 7)

"I was a scribe for Jaz' bin Mu'awiyah at Manadhir when 'Umar's letter came to us (saying): 'Inspect the Zoroastrians around you to take the Jizyah from them. For indeed 'Abdur-Rahman bin 'Awf informed me that the Messenger of Allah (saws) took the Jizyah from the Zoroastrians of Hajar.'"

[Abu 'Eisa said:] This Hadith is Hasan.

He who put the necklace of jizyah in his neck abandoned the way followed by the Messenger of Allah (saws).

[Abu 'Eisa said:] This is how it was reported from Waki' and others from Sufyan. And other than Muhammad bin Bash-shar reported it from 'Abdur-Rahman bin Mahdi, and he mentioned the matter of the Jizyah in it.

I heard the Messenger of Allah (saws) as saying: One who wrongfully takes an extra tax (sahib maks) will not enter Paradise.

That `Amr bin `Auf, who was an ally of Bani 'Amir bin Luai and one of those who fought at Badr in the company of the Prophet , said, "Allah's Apostle sent Abu 'Ubaida bin Al-Jarrah to Bahrain to bring the Jizya taxation from its people, for Allah's Apostle had made a peace treaty with the people of Bahrain and appointed Al-`Ala' bin Al-Hadrami as their ruler. So, Abu 'Ubaida arrived with the money from Bahrain. When the Ansar heard of the arrival of Abu 'Ubaida (on the next day) they offered the morning prayer with the Prophet and when the morning prayer had finished, they presented themselves before him. On seeing the Ansar, Allah's Apostle smiled and said, "I think you have heard that Abu 'Ubaida has brought something?" They replied, "Indeed, it is so, O Allah's Apostle!" He said, "Be happy, and hope for what will please you. By Allah, I am not afraid that you will be poor, but I fear that worldly wealth will be bestowed upon you as it was bestowed upon those who lived before you. So you will compete amongst yourselves for it, as they competed for it and it will destroy you as it did them."

(who was an ally of Bam `Amr bin Lu'ai and one of those who had taken part in (the Ghazwa of) Badr): Allah's Apostle sent Abu 'Ubaida bin Al-Jarreh to Bahrain to collect the Jizya. Allah's Apostle had established peace with the people of Bahrain and appointed Al-`Ala' bin Al-Hadrami as their governor. When Abu 'Ubaida came from Bahrain with the money, the Ansar heard of Abu 'Ubaida's arrival which coincided with the time of the morning prayer with the Prophet. When Allah's Apostle led them in the morning prayer and finished, the Ansar approached him, and he looked at them and smiled on seeing them and said, "I feel that you have heard that Abu. 'Ubaida has brought something?" They said, "Yes, O Allah's Apostle' He said, "Rejoice and hope for what will please you! By Allah, I am not afraid of your poverty but I am afraid that you will lead a life of luxury as past nations did, whereupon you will compete with each other for it, as they competed for it, and it will destroy you as it destroyed them."