من لا يحضره الفقيه, volume 2, page 50

Hadith.1669 - In a narration from Ali ibn Ri'ab, from Zurara, from Abu Abdullah Imam Jafar ibn Muhammad Al-Sadiq (as) it is reported: "The Messenger of Allah (swt), peace be upon him and his family, accepted the jizya from the people of the dhimmah on the condition that they would not consume usury, would not eat pork, and would not marry their sisters, their nieces (daughters of their brothers), or their nieces (daughters of their sisters). Whoever among them does any of these acts has forfeited the protection (dhimmah) of Allah (swt) and His Messenger, peace be upon him and his family." He further said: "They no longer have any protection (dhimmah) today."

Translation: Bab Ul Qaim Publications — attributed by Thaqalayn·The Arabic above is the original.

Hadith.1670 - Hariz narrated from Zurara, who said: I asked Abu Abdullah (Imam Jafar ibn Muhammad Al-Sadiq), peace be upon him: "What is the limit of the jizya (poll tax) imposed on the People of the Book? Is there a fixed amount that should not be exceeded?" Imam (as) replied: "That is up to the Imam. He takes from each individual among them according to their wealth and capacity. These are people who ransomed themselves to avoid being enslaved or killed. The jizya is taken from them based on what they can bear, and it is permissible for the Imam to hold them to this until they embrace Islam. Indeed, Allah (swt), the Exalted, said: 'Until they pay the jizya willingly while they are humbled' (Qur'an 9:29). This means it is not about the amount taken, but about causing them to feel the humiliation of what is taken from them, so they feel pain and are led to embrace Islam."

Translation: Bab Ul Qaim Publications — attributed by Thaqalayn·The Arabic above is the original.