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)
قَالَ وَ سَأَلْتُ أَبَا عَبْدِ اَللَّهِ عَلَيْهِ اَلسَّلاَمُ: عَنْ صَدَقَاتِ أَهْلِ اَلذِّمَّةِ وَ مَا يُؤْخَذُ مِنْ جِزْيَتِهِمْ مِنْ ثَمَنِ خُمُورِهِمْ وَ لَحْمِ خَنَازِيرِهِمْ وَ مَيْتَتِهِمْ فَقَالَ «عَلَيْهِمُ اَلْجِزْيَةُ فِي أَمْوَالِهِمْ تُؤْخَذُ مِنْهُمْ مِنْ ثَمَنِ لَحْمِ اَلْخِنْزِيرِ أَوْ خَمْرٍ وَ كُلُّ مَا أَخَذُوا مِنْ ذَلِكَ فَوِزْرُ ذَلِكَ عَلَيْهِمْ وَ ثَمَنُهُ لِلْمُسْلِمِينَ حَلاَلٌ يَأْخُذُونَهُ فِي جِزْيَتِهِمْ ».
I asked Abu Abdullah Imam Jafar ibn Muhammad Al-Sadiq عليه السلام about the alms (sadaqat) of the People of the dhimma and what is taken from their jizya, such as the price of their wine, pork, and carrion. Imam عليه السلام replied: "They are obligated to pay the jizya on their wealth, which can be taken from the price of pork, wine, or any such things. The burden (wizr) of these actions rests upon them, but the proceeds are lawful (halal) for Muslims to take as part of their jizya."
- Ṣaḥīḥ al-Faqīh, p. 87