Hadith 21855

Yahya related to me from Malik that he had heard that Umar ibnAbd al-Aziz wrote to his governors telling them to relieve any peoplewho payed the jizya from paying the jizya if they became muslims.Malik said, "The sunna is that there is no jizya due from women orchildren of people of the Book, and that jizya is only taken from menwho have reached puberty. The people of dhimma and the magians do nothave to pay any zakat on their palms or their vines or their crops ortheir livestock. This is because zakat is imposed on the muslims topurify them and to be given back to their poor, whereas jizya isimposed on the people of the Book to humble them. As long as they arein the country they have agreed to live in, they do not have to payanything on their property except the jizya. If, however, they tradein muslim countries, coming and going in them, a tenth is taken fromwhat they invest in such trade. This is because jizya is only imposedon them on conditions, which they have agreed on, namely that theywill remain in their own countries, and that war will be waged forthem on any enemy of theirs, and that if they then leave that land togo anywhere else to do business they will haveto pay a tenth. Whoeveramong them does business with the people of Egypt, and then goes toSyria, and then does business with the people of Syria and then goesto Iraq and does business with them and then goes on to Madina, orYemen, or other similar places, has to pay a tenth.People ofthe Book and magians do not have to pay any zakat on any of theirproperty, livestock, produce or crops. The sunna still continues likethat. They remain in the deen they were in, and they continue to dowhat they used to do. If in any one year they frequently come and goin muslim countries then they have to pay a tenth every time they doso, since that is outside what they have agreed upon, and not one ofthe conditions stipulated for them. This is what I have seen thepeople of knowledge of our city doing."