Chapter on Poll Tax; Jizyah

And from him, from Ali ibn Ibrahim, from his father, and Muhammad ibn Yahya, from Ahmad ibn Muhammad, from Muhammad ibn Yahya, all of them from Abdullah ibn al-Mughirah, from Talhah ibn Zayd, from Abu Abdillah عليه السلام, peace be upon him, who said: Imam عليه السلام said: "The Sunnah has proceeded that jizyah (per-capita poll tax) is not taken from the mentally deficient person (ma'tuh), nor from the one overcome in his intellect."