Chapter on Amount of the Poll Tax (Jizyah)
Tahdhīb al-Aḥkām|Volume 4|Book 1|Chapter 32
حَرِيزٌ عَنْ مُحَمَّدِ بْنِ مُسْلِمٍ قَالَ: سَأَلْتُهُ عَنْ أَهْلِ اَلذِّمَّةِ مَاذَا عَلَيْهِمْ مِمَّا يَحْقُنُونَ بِهِ دِمَاءَهُمْ وَأَمْوَالَهُمْ قَالَ» اَلْخَرَاجُ فَإِنْ أُخِذَ مِنْ رُءُوسِهِمُ اَلْجِزْيَةُ فَلاَ سَبِيلَ عَلَى أَرَاضِيهِمْ وَ إِنْ أُخِذَ مِنْ أَرَاضِيهِمْ فَلاَ سَبِيلَ عَلَى رُءُوسِهِمْ«.
Hariz, from Muhammad ibn Muslim, who said:
I (narrator) asked Imam عليه السلام about ‘the people of dhimmah (protected non-Muslim residents). What is upon them by which they preserve their blood and their wealth?’ Imam عليه السلام said: "The land-tax (kharaj). So if the jizyah is taken from their heads, then there is no way against their lands; and if it is taken from their lands, then there is no way against their heads."
- Tahdhīb al-Aḥkām fī Sharḥ al-Muqniʿah, vol. 4, p. 150
- Ṣaḥīḥ al-Tahdhīb