Chapter on Taxation (kharaj) and Jizya (poll tax)

اسْتَعْمَلَنِي‌[3] أَمِيرُ الْمُؤْمِنِينَ عَلِيُّ بْنُ أَبِي طَالِبٍ ع عَلَى أَرْبَعَةِ رَسَاتِيقَ الْمَدَائِنِ‌[4] الْبِهْقُبَاذَاتِ‌[5] وَ بَهُرَسِيرَ وَ نَهَرِ جَوْبَرَ وَ نَهَرِ الْمَلِكِ‌[1] وَ أَمَرَنِي أَنْ أَضَعَ عَلَى كُلِّ جَرِيبِ زَرْعٍ غَلِيظٍ دِرْهَماً وَ نِصْفاً وَ عَلَى كُلِّ جَرِيبٍ وَسَطٍ دِرْهَماً وَ عَلَى كُلِّ جَرِيبِ زَرْعٍ رَقِيقٍ ثُلُثَيْ دِرْهَمٍ وَ عَلَى كُلِّ جَرِيبِ كَرْمٍ عَشَرَةَ دَرَاهِم

Amir al-Mu'minin Imam Ali ibn Abi Talib (as) appointed me over four districts of al-Mada'in: Behqubadat, Behrasir, Nahr Jawbar, and Nahr al-Malik. He instructed me to impose the following taxes: - One and a half dirhams for each jareeb (unit of land) of dense cultivation. - One dirham for each jareeb of average cultiva

مَا مِنْ مَوْلُودٍ يُولَدُ إِلَّا عَلَى الْفِطْرَةِ[4] فَأَبَوَاهُ اللَّذَانِ يُهَوِّدَانِهِ وَ يُنَصِّرَانِهِ وَ يُمَجِّسَانِهِ‌[5] وَ إِنَّمَا أَعْطَى رَسُولُ اللَّهِ ص الذِّمَّةَ وَ قَبِلَ الْجِزْيَةَ عَنْ رُءُوسِ أُولَئِكَ بِأَعْيَانِهِمْ عَلَى أَنْ لَا يُهَوِّدُوا

"Every child is born upon the natural disposition (fitrah). It is the parents who make them Jews, Christians, or Magians. Indeed, the Messenger of Allah (swt), peace be upon him and his family, granted protection (dhimmah) and accepted the payment of jizya from their adults, provided that they would not convert their c

إِنَّ رَسُولَ اللَّهِ ص قَبِلَ الْجِزْيَةَ مِنْ أَهْلِ الذِّمَّةِ عَلَى أَنْ لَا يَأْكُلُوا الرِّبَا وَ لَا يَأْكُلُوا لَحْمَ الْخِنْزِيرِ وَ لَا يَنْكِحُوا الْأَخَوَاتِ وَ لَا بَنَاتِ الْأَخِ وَ لَا بَنَاتِ الْأُخْتِ فَمَنْ فَعَلَ ذَلِكَ مِنْهُمْ فَقَدْ بَرِئَتْ مِنْهُ ذِمَّةُ اللَّهِ وَ ذِمَّةُ[2] رَسُولِهِ ص وَ قَالَ لَيْسَتْ لَهُمُ الْيَوْمَ ذِمَّةٌ.

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,

قُلْتُ لِأَبِي عَبْدِ اللَّهِ ع مَا حَدُّ الْجِزْيَةِ عَلَى أَهْلِ الْكِتَابِ وَ هَلْ عَلَيْهِمْ فِي ذَلِكَ شَيْ‌ءٌ مُوَظَّفٌ لَا يَنْبَغِي أَنْ يَجُوزَ[3] إِلَى غَيْرِهِ فَقَالَ ذَلِكَ إِلَى الْإِمَامِ يَأْخُذُ مِنْ كُلِّ إِنْسَانٍ مِنْهُمْ مَا شَاءَ عَلَى قَدْرِ مَالِهِ وَ مَا يُطِيقُ إِنَّمَا هُمْ قَوْمٌ فَدَوْا أَنْفُسَهُمْ أَنْ لَا يُسْتَعْبَدُوا أَوْ يُقْتَلُوا فَالْجِزْيَةُ يُؤْخَذُ مِنْهُمْ عَلَى قَدْرِ مَا ي

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 a

وَ قَالَ مُحَمَّدُ بْنُ مُسْلِمٍ‌[2] قُلْتُ لِأَبِي عَبْدِ اللَّهِ ع أَ رَأَيْتَ مَا يَأْخُذُ هَؤُلَاءِ مِنْ هَذَا الْخُمُسِ‌[3] مِنْ أَرْضِ الْجِزْيَةِ وَ يَأْخُذُونَ مِنَ الدَّهَاقِينِ جِزْيَةَ رُءُوسِهِمْ أَ مَا عَلَيْهِمْ فِي ذَلِكَ شَيْ‌ءٌ مُوَظَّفٌ فَقَالَ كَانَ عَلَيْهِمْ مَا أَجَازُوا عَلَى نُفُوسِهِمْ وَ لَيْسَ لِلْإِمَامِ أَكْثَرُ مِنَ الْجِزْيَةِ إِنْ شَاءَ الْإِمَامُ وَضَعَ ذَلِكَ عَلَى رُءُوسِهِمْ وَ لَي

Hadith.1671 - Muhammad ibn Muslim said: I asked Abu Abdullah (Imam Jafar ibn Muhammad Al-Sadiq), peace be upon him: "What about what these people collect as khums from the lands of jizya and what they take from the dahahin (landowners) as the poll tax (jizya) on their persons? Is there a fixed obligation upon them in t

لَا.

Hadith.1672 - Muhammad ibn Muslim narrated from Abu Ja’far Imam Muhammad ibn Ali Al-Baqir (as) regarding the People of the jizya: "Is anything other than the jizya taken from their wealth and livestock?" Imam (as) replied: "No."

قَالَ‌[1] وَ سَأَلْتُ أَبَا عَبْدِ اللَّهِ ع‌ عَنْ صَدَقَاتِ أَهْلِ الذِّمَّةِ وَ مَا يُؤْخَذُ مِنْ جِزْيَتِهِمْ مِنْ ثَمَنِ خُمُورِهِمْ وَ لَحْمِ خَنَازِيرِهِمْ وَ مَيْتَتِهِمْ فَقَالَ عَلَيْهِمُ الْجِزْيَةُ فِي أَمْوَالِهِمْ تُؤْخَذُ مِنْهُمْ مِنْ ثَمَنِ لَحْمِ الْخِنْزِيرِ أَوْ خَمْرٍ وَ كُلُّ مَا أَخَذُوا مِنْ ذَلِكَ فَوِزْرُ ذَلِكَ عَلَيْهِمْ وَ ثَمَنُهُ لِلْمُسْلِمِينَ حَلَالٌ يَأْخُذُونَهُ فِي جِزْيَتِهِمْ‌[2]

Hadith.1673 - I asked Abu Abdullah Imam Jafar ibn Muhammad Al-Sadiq (as) about the alms (sadaqat) of the People of the dhimma and what is taken from their jizya, such as the price of their wine, pork, and carrion. Imam (as) replied: "They are obligated to pay the jizya on their wealth, which can be taken from the price

جَرَتِ السُّنَّةُ أَنْ لَا تُؤْخَذَ الْجِزْيَةُ مِنَ الْمَعْتُوهِ‌[3] وَ لَا مِنَ الْمَغْلُوبِ عَلَى عَقْلِهِ.

"The established practice (sunnah) is that jizya is not taken from the mentally ill or those whose intellect is impaired (maghlub ala 'aqlihi)."

سَأَلْتُ أَبَا عَبْدِ اللَّهِ ع عَنِ النِّسَاءِ كَيْفَ سَقَطَتِ الْجِزْيَةُ وَ رُفِعَتْ عَنْهُنَّ فَقَالَ لِأَنَّ رَسُولَ اللَّهِ ص نَهَى عَنْ قَتْلِ النِّسَاءِ وَ الْوِلْدَانِ فِي دَارِ الْحَرْبِ إِلَّا أَنْ يُقَاتِلْنَ وَ إِنْ قَاتَلَتْ أَيْضاً فَأَمْسِكْ عَنْهَا مَا أَمْكَنَكَ وَ لَمْ تَخَفْ خَلَلًا[4] فَلَمَّا نَهَى رَسُولُ اللَّهِ ص عَنْ قَتْلِهِنَّ فِي دَارِ الْحَرْبِ كَانَ ذَلِكَ فِي دَارِ الْإِسْلَامِ أَوْلَى

Hadith.1675 - Hafs ibn Ghiyath narrated: I asked Abu Abdullah Imam Jafar ibn Muhammad Al-Sadiq (as) about why women were exempted from jizya and it was not imposed on them. He said: "Because the Messenger of Allah (swt), peace be upon him and his family, forbade the killing of women and children in the battlefield (Dar

سَأَلَ رَجُلٌ أَبَا عَبْدِ اللَّهِ ع عَنِ الْأَعْرَابِ أَ عَلَيْهِمْ جِهَادٌ فَقَالَ لَيْسَ عَلَيْهِمْ جِهَادٌ إِلَّا أَنْ يُخَافَ عَلَى الْإِسْلَامِ فَيُسْتَعَانَ بِهِمْ فَقَالَ فَلَهُمْ مِنَ الْجِزْيَةِ شَيْ‌ءٌ قَالَ لَا[1].

A man asked Abu Abdullah Imam Jafar ibn Muhammad Al-Sadiq (as) about whether the Bedouins (A'rab) are obligated to engage in jihad. The Imam (as) replied: "They are not obligated to engage in jihad unless there is a fear for Islam, in which case their assistance may be sought." The man then asked: "Do they have a share

إِنَّ أَمِيرَ الْمُؤْمِنِينَ ع قَدْ سَارَ فِي أَهْلِ الْعِرَاقِ بِسِيرَةٍ فَهِيَ إِمَامٌ لِسَائِرِ الْأَرَضِينَ وَ قَالَ إِنَّ أَرْضَ الْجِزْيَةِ لَا تُرْفَعُ عَنْهَا الْجِزْيَةُ وَ إِنَّمَا الْجِزْيَةُ عَطَاءُ الْمُجَاهِدِينَ وَ الصَّدَقَاتُ لِأَهْلِهَا الَّذِينَ سَمَّى اللَّهُ عَزَّ وَ جَلَّ فِي كِتَابِهِ لَيْسَ لَهُمْ مِنَ الْجِزْيَةِ شَيْ‌ءٌ ثُمَّ قَالَ ع مَا أَوْسَعَ الْعَدْلَ إِنَّ النَّاسَ يَسْتَغْنُونَ إِذَا

Hadith.1677 - Muhammad ibn Muslim asked Abu Ja’far Imam Muhammad ibn Ali Al-Baqir (as) about the policy of the Imam concerning the lands conquered after the Prophet of Allah (swt), peace and blessings be upon him and his family. The Imam (as) replied: "Indeed, Amir al-Mu'minin (Imam Ali ibn Abi Talib (as)) established

وَ الْمَجُوسُ تُؤْخَذُ مِنْهُمُ الْجِزْيَةُ لِأَنَّ النَّبِيَّ ص قَالَ سُنُّوا بِهِمْ سُنَّةَ أَهْلِ الْكِتَابِ وَ كَانَ لَهُمْ نَبِيٌّ اسْمُهُ دَامَسْبُ‌[2] فَقَتَلُوهُ وَ كِتَابٌ يُقَالُ لَهُ جَامَاسْبُ‌[3] كَانَ يَقَعُ فِي‌ اثْنَيْ عَشَرَ أَلْفَ جِلْدِ ثَوْرٍ فَحَرَّقُوهُ‌[1].

Hadith.1678 - The Magians (Majus) are subject to the payment of jizya because the Prophet, peace and blessings be upon him and his family, said: "Treat them as you treat the People of the Book." They had a prophet named Damasb, whom they killed, and a scripture called Jamasb, which was inscribed on twelve thousand piec

«نَعَمْ» قَالَ فَيُؤَدِّي عَنْهُ مَوْلاَهُ اَلْمُسْلِمُ اَلْجِزْيَةَ قَالَ «نَعَمْ إِنَّمَا هُوَ مَالُهُ يَفْتَدِيهِ إِذَا أُخِذَ يُؤَدِّي عَنْهُ ».

Hadith.1679 - Abu Al-Ward asked Abu Ja’far (as) about a Christian slave owned by a Muslim man: "Is jizya required of him?" Imam (as) replied: "Yes." He then asked: "Should the Muslim master pay the jizya on his behalf?" Imam (as) replied: "Yes, it is his wealth; he ransoms him by paying on his behalf if he is taken."