Chapter on Taxation (kharaj) and Jizya (poll Tax)
Man Lā Yaḥḍuruh al-Faqīh|Volume 2|Book 1|Chapter 10
Man Lā Yaḥḍuruh al-Faqīh
Volume 2, Book 1, Chapter 10
Chapter on Taxation (kharaj) and Jizya (poll Tax)
وَ قَالَ مُحَمَّدُ بْنُ مُسْلِمٍ: قُلْتُ لِأَبِي عَبْدِ اَللَّهِ عَلَيْهِ اَلسَّلاَمُ أَ رَأَيْتَ مَا يَأْخُذُ هَؤُلاَءِ مِنْ هَذَا اَلْخُمُسِ مِنْ أَرْضِ اَلْجِزْيَةِ وَ يَأْخُذُونَ مِنَ اَلدَّهَاقِينِ جِزْيَةَ رُءُوسِهِمْ أَ مَا عَلَيْهِمْ فِي ذَلِكَ شَيْءٌ مُوَظَّفٌ فَقَالَ «كَانَ عَلَيْهِمْ مَا أَجَازُوا عَلَى نُفُوسِهِمْ وَ لَيْسَ لِلْإِمَامِ أَكْثَرُ مِنَ اَلْجِزْيَةِ إِنْ شَاءَ اَلْإِمَامُ وَضَعَ ذَلِكَ عَلَى رُءُوسِهِمْ وَ لَيْسَ عَلَى أَمْوَالِهِمْ شَيْءٌ وَ إِنْ شَاءَ فَعَلَى أَمْوَالِهِمْ وَ لَيْسَ عَلَى رُءُوسِهِمْ شَيْءٌ» فَقُلْتُ فَهَذَا اَلْخُمُسُ فَقَالَ «إِنَّمَا هَذَا شَيْءٌ كَانَ صَالَحَهُمْ عَلَيْهِ رَسُولُ اَللَّهِ صَلَّى اَللَّهُ عَلَيْهِ وَ آلِهِ ».
Muhammad ibn Muslim said: I asked Abu Abdullah (Imam Jafar ibn Muhammad Al-Sadiq), peace be upon him: "What about what these people collect as khums from the lands of jizya and what they take from the dahahin (landowners) as the poll tax (jizya) on their persons? Is there a fixed obligation upon them in this regard?" Imam عليه السلام replied: "They are bound by what they agreed upon for themselves. The Imam is entitled to no more than the jizya. If the Imam wishes, he may impose it on their persons, leaving their wealth untouched. Alternatively, if he wishes, he may impose it on their wealth, exempting their persons. As for this khums, it is only something that the Messenger of Allah سبحانه وتعالى, peace be upon him and his family, made a treaty with them concerning."
- Ṣaḥīḥ al-Faqīh, p. 87