Muhammad ibn al-Hasan said: “What this report contains of mentioning something of the poll-tax (jizyah) as fixed upon every person is not contrary to what we have mentioned, that this is up to the Imam, who takes from them according to what he sees fit at the time, because it is not impossible that the Commander of the Faithful عليه السلام, peace be upon him, saw it to be in the interest to place upon each man among them in that year the mentioned amount. And when the interest changes to an increase or a decrease, he also changes it. It would only be contrary if he had placed that upon them and said: ‘This is their ruling, and they shall not be increased nor decreased from it in all circumstances. But that is not in the report.’”
Commentary #1