Chapter on Amount of the Poll Tax (Jizyah)

Muhammad ibn Ya'qub, from Ali ibn Ibrahim, from his father, from Hammad ibn Isa, from Hariz, from Zurarah, who said: I (narrator) said to Abu Abdillah عليه السلام, peace be upon him: “What is the limit of the jizyah (per-capita poll tax) upon the People of the Book, and is there any fixed amount upon them in that which should not be exceeded?” Imam عليه السلام said: “That is up to the Imam. He takes from each person among them whatever he wishes, according to his wealth and according to what he can bear. They are only a people who ransomed themselves from being enslaved or killed, so the jizyah is taken from them according to what they can bear, and he may burden them with it until they accept Islam. For Allah سبحانه وتعالى, Mighty and Majestic, said: ‘Until they pay the tax, willingly submitting, fully humbled.’ (Surah At-Tawbah 9:29) And how can one of them (People of the Book) be humbled while he does not care about what is taken from him, until he feels humiliation because of what has been taken from him, feels pain because of that, and then accepts Islam?” And Ibn Muslim said: “I asked Abu Abdillah عليه السلام: ‘What do you think of what these people take of the fifth from the land of jizyah, while the jizyah upon their heads is taken from the dihqans (dahaqin), is there any fixed amount upon them in that?’” Imam عليه السلام said: “There was upon them whatever they had agreed upon against themselves, and the Imam has nothing beyond the jizyah. If the Imam wishes, he places that upon their heads, and there is nothing upon their wealth; and if the Imam wishes, he places it upon their wealth, and there is nothing upon their heads.” So I (narrator) said: “And this fifth?” Imam عليه السلام said: “This is only something upon which the blessed Messenger of Allah سبحانه وتعالى, Allah's سبحانه وتعالى blessings be upon him and his family, made a settlement with them."

Hariz, from Muhammad ibn Muslim, who said: I (narrator) asked Imam عليه السلام about ‘the people of dhimmah (protected non-Muslim residents). What is upon them by which they preserve their blood and their wealth?’ Imam عليه السلام said: "The land-tax (kharaj). So if the jizyah is taken from their heads, then there is no way against their lands; and if it is taken from their lands, then there is no way against their heads."

Muhammad ibn Ya'qub, from Muhammad ibn Yahya, from Ahmad ibn Muhammad, from Ibn Mahbub, from Abu Ayyub, from Muhammad ibn Muslim, from Abu Ja’far عليه السلام, peace be upon him: (Imam عليه السلام was asked) concerning ‘the people of jizyah, Is anything taken from their wealth and their livestock besides the jizyah (per-capita poll tax)?’ Imam عليه السلام said: "No."