Zakat of Tax Payers

قُلْتُ لِأَبِي عَبْدِ اللَّهِ ع مَا حَدُّ الْجِزْيَةِ عَلَى أَهْلِ الْكِتَابِ وَ هَلْ عَلَيْهِمْ فِي ذَلِكَ شَيْ‌ءٌ مُوَظَّفٌ لَا يَنْبَغِي أَنْ يَجُوزُوا إِلَى غَيْرِهِ فَقَالَ ذَاكَ إِلَى الْإِمَامِ أَنْ يَأْخُذَ مِنْ كُلِّ إِنْسَانٍ مِنْهُمْ مَا شَاءَ عَلَى قَدْرِ مَالِهِ بِمَا يُطِيقُ إِنَّمَا هُمْ قَوْمٌ فَدَوْا أَنْفُسَهُمْ مِنْ أَنْ يُسْتَعْبَدُوا[1] أَوْ يُقْتَلُوا فَالْجِزْيَةُ تُؤْخَذُ مِنْهُمْ عَلَى قَدْرِ

“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. T

سَأَلْتُهُ‌[6] عَنْ أَهْلِ الذِّمَّةِ مَا ذَا عَلَيْهِمْ مِمَّا يَحْقُنُونَ بِهِ دِمَاءَهُمْ وَ أَمْوَالَهُمْ قَالَ الْخَرَاجُ فَإِنْ أُخِذَ مِنْ رُءُوسِهِمُ الْجِزْيَةُ فَلَا سَبِيلَ عَلَى أَرْضِهِمْ وَ إِنْ أُخِذَ مِنْ أَرْضِهِمْ فَلَا سَبِيلَ عَلَى رُءُوسِهِمْ.

“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

جَرَتِ السُّنَّةُ أَنْ لَا تُؤْخَذَ الْجِزْيَةُ مِنَ الْمَعْتُوهِ وَ لَا مِنَ الْمَغْلُوبِ عَلَى عَقْلِهِ‌[7].

“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?”

سُئِلَ أَبُو عَبْدِ اللَّهِ ع عَنِ الْمَجُوسِ أَ كَانَ لَهُمْ نَبِيٌّ فَقَالَ نَعَمْ أَ مَا بَلَغَكَ كِتَابُ رَسُولِ اللَّهِ ص إِلَى أَهْلِ مَكَّةَ أَنْ أَسْلِمُوا وَ إِلَّا نَابَذْتُكُمْ بِحَرْبٍ‌[8] فَكَتَبُوا إِلَى رَسُولِ اللَّهِ ص- أَنْ خُذْ مِنَّا الْجِزْيَةَ وَ دَعْنَا عَلَى عِبَادَةِ الْأَوْثَانِ فَكَتَبَ إِلَيْهِمُ النَّبِيُّ ص أَنِّي لَسْتُ آخُذُ الْجِزْيَةَ إِلَّا مِنْ أَهْلِ الْكِتَابِ فَكَتَبُوا إِلَيْهِ

“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

سَأَلْتُ أَبَا عَبْدِ اللَّهِ ع عَنْ صَدَقَاتِ أَهْلِ الْجِزْيَةِ وَ مَا يُؤْخَذُ مِنْهُمْ مِنْ ثَمَنِ خُمُورِهِمْ وَ لَحْمِ خَنَازِيرِهِمْ وَ مَيِّتِهِمْ قَالَ عَلَيْهِمُ الْجِزْيَةُ فِي أَمْوَالِهِمْ يُؤْخَذُ مِنْهُمْ مِنْ ثَمَنِ لَحْمِ الْخِنْزِيرِ أَوْ خَمْرٍ وَ كُلُّ مَا أُخِذُوا مِنْهُمْ مِنْ ذَلِكَ فَوِزْرُ ذَلِكَ عَلَيْهِمْ وَ ثَمَنُهُ لِلْمُسْلِمِينَ حَلَالٌ يَأْخُذُونَهُ فِي جِزْيَتِهِمْ‌[2].

“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, it

إِنَّ أَرْضَ الْجِزْيَةِ لَا تُرْفَعُ عَنْهَا الْجِزْيَةُ وَ إِنَّمَا الْجِزْيَةُ عَطَاءُ الْمُهَاجِرِينَ وَ الصَّدَقَةُ لِأَهْلِهَا الَّذِينَ سَمَّى اللَّهُ فِي كِتَابِهِ وَ لَيْسَ لَهُمْ مِنَ الْجِزْيَةِ شَيْ‌ءٌ ثُمَّ قَالَ مَا أَوْسَعَ اللَّهُ الْعَدْلَ ثُمَّ قَالَ إِنَّ النَّاسَ يَسْتَغْنُونَ إِذَا عُدِلَ بَيْنَهُمْ وَ تُنْزِلُ السَّمَاءُ رِزْقَهَا وَ تُخْرِجُ الْأَرْضُ بَرَكَتَهَا بِإِذْنِ اللَّهِ تَعَالَى.

‘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 s

فِي أَهْلِ الْجِزْيَةِ يُؤْخَذُ مِنْ أَمْوَالِهِمْ وَ مَوَاشِيهِمْ شَيْ‌ءٌ سِوَى الْجِزْيَةِ قَالَ لَا.

“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.’”