Chapter on Poll Tax; Jizyah
Tahdhīb al-Aḥkām|Volume 4|Book 1|Chapter 30
وَ عَنْهُ عَنْ عَلِيِّ بْنِ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنْ حَمَّادٍ عَنْ حَرِيزٍ عَنْ مُحَمَّدِ بْنِ مُسْلِمٍ قَالَ: سَأَلْتُ أَبَا عَبْدِ اَللَّهِ عَلَيْهِ اَلسَّلاَمُ عَنْ صَدَقَاتِ أَهْلِ اَلذِّمَّةِ وَ مَا يُؤْخَذُ مِنْ جِزْيَتِهِمْ مِنْ ثَمَنِ خُمُورِهِمْ وَلَحْمِ خَنَازِيرِهِمْ وَمَيْتَتِهِمْ قَالَ» عَلَيْهِمُ اَلْجِزْيَةُ فِي أَمْوَالِهِمْ يُؤْخَذُ مِنْهُمْ مِنْ ثَمَنِ لَحْمِ اَلْخِنْزِيرِ أَوْ خَمْرٍ فَكُلُّمَا أَخَذُوا مِنْهُمْ مِنْ ذَلِكَ فَوِزْرُ ذَلِكَ عَلَيْهِمْ وَ ثَمَنُهُ لِلْمُسْلِمِينَ حَلاَلٌ يَأْخُذُونَهُ فِي جِزْيَتِهِمْ«.
And from him, from Ali ibn Ibrahim, from his father, from Hammad, from Hariz, from Muhammad ibn Muslim:
I (narrator) asked Abu Abdillah عليه السلام, peace be upon him, about ‘the charities of the people of dhimmah (protected non-Muslim citizens). And what is taken from their jizyah (per-capita poll tax) from the price of their wines, the flesh of their pigs, and their carrion.’ Imam عليه السلام said: "Upon them (Ahlul Dhimmah) is the jizyah in their wealth; it is taken from them from the price of the flesh of the pig or wine. So whatever they take from them of that, then the burden of that is upon them, and its price is lawful for the Muslims; they take it in their jizyah."
- Tahdhīb al-Aḥkām fī Sharḥ al-Muqniʿah, vol. 4, p. 144
- Ṣaḥīḥ al-Tahdhīb