Zakat of Tax Payers
Al-Kāfi|Volume 3|Book 5|Chapter 46
2ـ حَرِيزٌ عَنْ مُحَمَّدِ بْنِ مُسْلِمٍ قَالَ سَأَلْتُهُ عَنْ أَهْلِ الذِّمَّةِ مَا ذَا عَلَيْهِمْ مِمَّا يَحْقُنُونَ بِهِ دِمَاءَهُمْ وَأَمْوَالَهُمْ قَالَ الْخَرَاجُ فَإِنْ أُخِذَ مِنْ رُءُوسِهِمُ الْجِزْيَةُ فَلاَ سَبِيلَ عَلَى أَرْضِهِمْ وَإِنْ أُخِذَ مِنْ أَرْضِهِمْ فَلاَ سَبِيلَ عَلَى رُءُوسِهِمْ.
2. Hariz has narrated from Muhammad ibn Muslim who has said the following: “I once asked him (the Imam) عليه السلام, about the case of non-Muslim taxpayers as to how much must they pay for the protection of their lives and properties. He (the Imam) said, ‘It is al- Kharaj. If they pay al-Jizyah per head, then there is not anything on their land and if it is taken from their land, then there is not anything on them to pay per head?”
- Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (6/122)
- Ṣaḥīḥ al-Kāfī, vol. 2, p. 42