Zakat of Tax Payers
Al-Kāfi|Volume 3|Book 5|Chapter 46
7ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنِ الْحَسَنِ بْنِ مَحْبُوبٍ عَنْ أَبِي أَيُّوبَ عَنْ مُحَمَّدِ بْنِ مُسْلِمٍ عَنْ أَبِي جَعْفَرٍ (عَلَيْهِ الْسَّلام) فِي أَهْلِ الْجِزْيَةِ يُؤْخَذُ مِنْ أَمْوَالِهِمْ وَمَوَاشِيهِمْ شَيْءٌ سِوَى الْجِزْيَةِ قَالَ لاَ.
7. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from al-Hassan ibn Mahbub from Muhammad ibn Muslim who has said the following: “I once asked abu ‘Abd Allah عليه السلام, about the case of people who pay al-Jizyah, if there is al-Jizyah on their assets and animal farms. He (the Imam) said, ‘No, al-Jizyah is not due on them as such.’”
- Ṣaḥīḥ al-Kāfī, vol. 2, p. 42