1. Ali ibn Ibrahim has narrated from his father from Hammad ibn ‘Isa from Hariz from Zurarah who has said the following: “I once asked abu ’Abd Allah (a.s.), about al-Jizyah (taxes paid by a non-Muslim taxpayer) of the people of the book. Is there anything definite, which does not change? He (the Imam) said, ‘It is up to the Imam. He may receive from every one of them what he decides which they can afford in proportion to their assets. They have been spared their lives and from being exiled by their agreement to pay taxes; so al-Jizyah is received from them in proportion of their assets to the limit that they can afford to pay until they become Muslims. Allah, most Blessed, most High, has said, ‘. . . until they pay al-Jizyah with their hands with humbleness. How can they be humble if what they pay is negligible to them? Such payment must make them feel humiliated so that they accept Islam? Ibn Muslim has said that I asked abu ‘Abd Allah (a.s.), about what they (rulers) receive as one-fifth from land of al-Jizyah, from the farmers per head. Is there anything in definite amounts?’ He (the Imam) said, ‘It was just that much which they had agreed to pay. Imam has no other choice but to receive al-Jizyah. He (the Imam) can assign it per head and not their assets or vice versa? I then asked, ‘What is the rule about this al-Khums (one-fifth)?’ He (the Imam) said, ‘This is how the Messenger of Allah had settled with them.”

Translation: Muhammad Sarwar — attributed by Thaqalayn·The Arabic above is the original.

2. Hariz has narrated from Muhammad ibn Muslim who has said the following: “I once asked him (the Imam) (a.s.), about the case of non-Muslim taxpayers as to how much must they pay for the protection of their lives and properties. He (the Imam) said, ‘It is al- Kharaj. If they pay al-Jizyah per head, then there is not anything on their land and if it is taken from their land, then there is not anything on them to pay per head?”

Translation: Muhammad Sarwar — attributed by Thaqalayn·The Arabic above is the original.

3. Ali ibn Ibrahim has narrated from his father from and Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from Muhammad ibn Yahya all from ‘Abd Allah ibn al-Mughirah from Talhah ibn Zayd who has said the following: “Abu ‘Abd Allah (a.s.), has said, ‘It is an established Sunnah that al-Jizyah is not received from those with physical or mental conditions?”

Translation: Muhammad Sarwar — attributed by Thaqalayn·The Arabic above is the original.

4. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from abu Yahya al-Wasitiy from certain persons of our people who has said the following: “Once abu ‘Abdillah (a.s.), was asked about the case of Zoroastrians, if they had a prophet. He (the Imam) said, ‘Yes, they had a prophet. Have you not heard about the letter of the Messenger of Allah (sw) to the people of Makkah? He asked them to accept Islam, otherwise, war is declared against you. They wrote back to the Messenger of Allah (sw) asking him to receive al-Jizyah and leave them to worship their idols. The Prophet (sw) wrote to them, ‘I receive al-Jizyah only from the people of the book.‘ They then wrote to him to rebut him, ‘You think that you do not receive al-Jizyah except from the people of the book, and then receive al-Jizyah from the Majus (Zoroastrian) who have migrated?‘ The Prophet (sw) wrote to them, ‘The Majus had a prophet, but they killed him. They had a book, which they burnt. Their prophet brought them a book on twelve thousand skins of bull.‘“

Translation: Muhammad Sarwar — attributed by Thaqalayn·The Arabic above is the original.

5. Ali ibn Ibrahim has narrated from his father from Hammad ibn ‘Isa from Hariz from Muhammad ibn Muslim who has said the following: “I once asked abu ’Abd Allah (a.s.), about the case of al-Jizyah of taxpayers and what is received from them from their wine or flesh of pigs and dead animals. He (the Imam) said, ‘They must pay al-Jizyah which is due on their assets from the flesh of pigs and the value of their wine. Whatever is received from them, its sin is upon them, and its value is lawful for the Muslims which they receive as al-Jizyah.’ ”

Translation: Muhammad Sarwar — attributed by Thaqalayn·The Arabic above is the original.

6. A number of our people have narrated from Sahl ibn Ziyad from Ahmad ibn Muhammad from ibn abu Nasr from ibn abu Ya‘fur who has said the following: “Abu ‘Abd Allah (a.s.), has said, ‘al-Jizyah is not terminated (abolished) from lands subject to al-Jizyah. Al-Jizyah is a gift for the immigrants and charity (Zakat) is for its deserving beneficiaries whom Allah has named in His book. They do not have any share in al-Jizyah.’ He (the Imam) then said, ‘How vast is Allah’s justice!’ He (the Imam) then said, ‘People will become rich if justice is practiced among them, the skies send their sustenance and the earth will produce its blessings by the permission of Allah, most High.’”

Translation: Muhammad Sarwar — attributed by Thaqalayn·The Arabic above is the original.

7. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from al-Hassan ibn Mahbub from Muhammad ibn Muslim who has said the following: “I once asked abu ‘Abd Allah (a.s.), about the case of people who pay al-Jizyah, if there is al-Jizyah on their assets and animal farms. He (the Imam) said, ‘No, al-Jizyah is not due on them as such.’”

Translation: Muhammad Sarwar — attributed by Thaqalayn·The Arabic above is the original.