Chapter on Poll Tax; Jizyah

Muhammad ibn Ya'qub, from Muhammad ibn Yahya, from Ahmad ibn Muhammad, from Abu Yahya al-Wasiti, from some of our companions, who said: Abu Abdillah عليه السلام, peace be upon him, was asked about ‘the Magians, did they have a prophet?’ Imam عليه السلام said: "Yes. Has the letter of the Messenger of Allah سبحانه وتعالى, Allah's سبحانه وتعالى blessings be upon him and his family, to the people of Makkah not reached you: 'Accept Islam, otherwise I shall declare war against you'? So they (Magians) wrote to the Prophet صلى الله عليه وعلى آله وسلم, Allah's سبحانه وتعالى blessings be upon him and his family: ‘Take the jizyah from us and leave us upon the worship of idols’. So the Prophet صلى الله عليه وعلى آله وسلم, Allah's سبحانه وتعالى blessings be upon him and his family, wrote to them: 'I do not take the jizyah except from the People of the Book.' So they (Magians) wrote to Him صلى الله عليه وعلى آله وسلم, intending by that to accuse the Prophet صلى الله عليه وعلى آله وسلم, Allah's سبحانه وتعالى blessings be upon him and his family, of lying: ‘You claimed that you do not take the jizyah except from the People of the Book, then you took the jizyah from the Magians of Hajar’. So the Prophet صلى الله عليه وعلى آله وسلم, Allah's سبحانه وتعالى blessings be upon him and his family, wrote to them: 'The Magians had a prophet, but they killed him, and a book, but they burned it. Their prophet came to them (Magians) with their book in twelve thousand ox-hides.'"

And from him, from Ali ibn Ibrahim, from his father, from Hammad, from Hariz, from Muhammad ibn Muslim: I (narrator) asked Abu Abdillah عليه السلام, peace be upon him, about ‘the charities of the people of dhimmah (protected non-Muslim citizens). And what is taken from their jizyah (per-capita poll tax) from the price of their wines, the flesh of their pigs, and their carrion.’ Imam عليه السلام said: "Upon them (Ahlul Dhimmah) is the jizyah in their wealth; it is taken from them from the price of the flesh of the pig or wine. So whatever they take from them of that, then the burden of that is upon them, and its price is lawful for the Muslims; they take it in their jizyah."

And from him, from Ali ibn Ibrahim, from his father, and Muhammad ibn Yahya, from Ahmad ibn Muhammad, from Muhammad ibn Yahya, all of them from Abdullah ibn al-Mughirah, from Talhah ibn Zayd, from Abu Abdillah عليه السلام, peace be upon him, who said: Imam عليه السلام said: "The Sunnah has proceeded that jizyah (per-capita poll tax) is not taken from the mentally deficient person (ma'tuh), nor from the one overcome in his intellect."

Muhammad ibn al-Hasan al-Saffar, from al-Sindi ibn al-Rabi, from Abu Abdullah Muhammad ibn Khalid, from Abu al-Bakhtari, from Imam Ja'far al-Sadiq عليه السلام, from his father عليه السلام, who said: Imam عليه السلام said: “Imam Ali عليه السلام, peace be upon him, said: ‘Fighting is of two kinds: fighting against the people of polytheism, from whom one does not withdraw until they accept Islam or pay the jizyah (per-capita poll tax) by hand while they are humbled; And fighting against the people of deviation, from whom one does not withdraw until they return to the command of Allah سبحانه وتعالى, or are killed."