Allah says in the Qur’an:
قَـتِلُواْ الَّذِينَ لاَ يُؤْمِنُونَ بِاللَّهِ وَلاَ بِالْيَوْمِ الاٌّخِرِ وَلاَ يُحَرِّمُونَ مَا حَرَّمَ اللَّهُ وَرَسُولُهُ وَلاَ يَدِينُونَ دِينَ الْحَقِّ مِنَ الَّذِينَ أُوتُواْ الْكِتَـبَ حَتَّى يُعْطُواْ الْجِزْيَةَ عَن يَدٍ وَهُمْ صَـغِرُونَ
“Fight against those who believe not in Allah, nor in the Last Day, nor forbid that which has been forbidden by Allah and His Messenger, and those who acknowledge not the religion of truth among the People of the Scripture, until they pay the Jizyah with willing submission, and feel themselves subdued.”
Jizyah is what is taken from the People of the Book – and from the mushrikeen, according to some scholars – every year, in return for their being allowed to settle in Muslim lands, and in return for protecting them against those who would commit aggression against them.
The word jizyah comes from the word jazaa’ (recompense). It is as if it is a recompense for us allowing them to live in our land and for us protecting their lives, property and dependents.
See: Tawdeeh al-Ahkaam min Buloogh al-Maraam by al-‘Allaamah ‘Abdullah al-Bassaam (3/437); Lisaan al-‘Arab (14/146); Tahdheeb al-Asma’ wa’l-Lughaat by an-Nawawi (3/51); al-Mawsoo‘ah al-Kuwaitiyyah (15/149).
The fuqaha’ are unanimously agreed that jizyah may be accepted from the People of the Book, and from the Magians (Zoroastrians).
However, they differed concerning mushrikeen (polytheists) and idol worshippers, and also differed concerning the categories of People of the Book and Zoroastrians from whom jizyah may be accepted.
With regard to the rate of jizyah, the fuqaha’ differed concerning the exact rate, and there are several views. Perhaps the most likely to be correct is the view that concerning the jizyah, it should be decided by the ruler, who may increase it or decrease it according to the ability of ahl adh-dhimmah to pay it, and according to what he sees fit. This was narrated from Imam Ahmad.
Jizyah is only to be accepted from adult men who are able to work.
Jizyah is not taken from boys who have not yet reached the age of puberty, or women, or from the insane. There is no difference of scholarly opinion on this point.
It is also not taken from very old men, the blind or the chronically sick.
And it is not taken from the poor who are unable to pay it.
Volume 4, Book 53, Number 384 :
Narrated by ‘Umar bin Dinar
I was sitting with Jabir bin Zaid and ‘Amr bin Aus, and Bajala was narrating to them in 70 A.H., the year when Musab bin Az-Zubair was the leader of the pilgrims of Basra. We were sitting at the steps of Zam-zam well and Bajala said, “I was the clerk of Jaz bin Muawiya, Al-Ahnaf’s paternal uncle. A letter came from ‘Umar bin Al-Khattab (radiallaahu `anhu) one year before his death; and it read:– “Cancel every marriage contracted among the Magians between relatives of close kinship (marriages that are regarded illegal in Islam: a relative of this sort being called Dhu-Mahram.)” ‘Umar (radiallaahu `anhu) did not take the Jizya from the Magian infidels till ‘Abdur-Rahman bin ‘Auf testified that Allah’s Apostle (sallallaahu `alayhi wasallam) had taken the Jizya from the Magians of Hajar.
Volume 4, Book 53, Number 385 :
Narrated by ‘Amr bin ‘Auf Al-Ansari (who was an ally of Bam ‘Amr bin Lu’ai and one of those who had taken part in (the Ghazwa of) Badr):
Allah’s Apostle (sallallaahu `alayhi wasallam) sent Abu ‘Ubaida bin Al-Jarrah (radiallaahu `anhu) to Bahrain to collect the Jizya. Allah’s Apostle had established peace with the people of Bahrain and appointed Al-‘Ala’ bin Al-Hadrami as their governor. When Abu ‘Ubaida (radiallaahu `anhu) came from Bahrain with the money, the Ansar heard of Abu ‘Ubaida’s arrival which coincided with the time of the morning prayer with the Prophet. When Allah’s Apostle (sallallaahu `alayhi wasallam) led them in the morning prayer and finished, the Ansar approached him, and he looked at them and smiled on seeing them and said, “I feel that you have heard that Abu ‘Ubaida has brought something?” They said, “Yes, O Allah’s Apostle’ He said, “Rejoice and hope for what will please you! By Allah, I am not afraid of your poverty but I am afraid that you will lead a life of luxury as past nations did, whereupon you will compete with each other for it, as they competed for it, and it will destroy you as it destroyed them.”
Volume 4, Book 53, Number 386 :
Narrated by Jubair bin Haiya
‘Umar (radiallaahu `anhu) sent the Muslims to the great countries to fight the pagans. When Al-Hurmuzan embraced Islam, ‘Umar (radiallaahu `anhu) said to him. “I would like to consult you regarding these countries which I intend to invade.” Al-Hurmuzan said, “Yes, the example of these countries and their inhabitants who are the enemies. of the Muslims, is like a bird with a head, two wings and two legs; If one of its wings got broken, it would get up over its two legs, with one wing and the head; and if the other wing got broken, it would get up with two legs and a head, but if its head got destroyed, then the two legs, two wings and the head would become useless. The head stands for Khosrau, and one wing stands for Caesar and the other wing stands for Faris. So, order the Muslims to go towards Khosrau.” So, ‘Umar (radiallaahu `anhu) sent us (to Khosrau) appointing An-Numan bin Muqrin as our commander. When we reached the land of the enemy, the representative of Khosrau came out with forty-thousand warriors, and an interpreter got up saying, “Let one of you talk to me!” Al-Mughira replied, “Ask whatever you wish.” The other asked, “Who are you?” Al-Mughira replied, “We are some people from the Arabs; we led a hard, miserable, disastrous life: we used to suck the hides and the date stones from hunger; we used to wear clothes made up of fur of camels and hair of goats, and to worship trees and stones. While we were in this state, the Lord of the Heavens and the Earths, Elevated is His Remembrance and Majestic is His Highness, sent to us from among ourselves a Prophet whose father and mother are known to us. Our Prophet, the Messenger of our Lord (sallallaahu `alayhi wasallam), has ordered us to fight you till you worship Allah Alone or give Jizya (i.e. tribute); and our Prophet has informed us that our Lord says:– “Whoever amongst us is killed (i.e. martyred), shall go to Paradise to lead such a luxurious life as he has never seen, and whoever amongst us remain alive, shall become your master.” (Al-Mughira, then blamed An-Numan for delaying the attack and) An-Nu’ man said to Al-Mughira, “If you had participated in a similar battle, in the company of Allah’s Apostle he would not have blamed you for waiting, nor would he have disgraced you. But I accompanied Allah’s Apostle (sallallaahu `alayhi wasallam) in many battles and it was his custom that if he did not fight early by daytime, he would wait till the wind had started blowing and the time for the prayer was due (i.e. after midday).”
Volume 4, Book 53, Number 387 :
Narrated by Abu Humaid As-Saidi
We accompanied the Prophet (sallallaahu `alayhi wasallam) in the Ghazwa of Tabuk and the king of ‘Aila presented a white mule and a cloak as a gift to the Prophet (sallallaahu `alayhi wasallam). And the Prophet wrote to him a peace treaty allowing him to keep authority over his country.
Volume 4, Book 53, Number 388 :
Narrated by Juwairiya bin Qudama At-Tamimi
We said to ‘Umar bin Al-Khattab (radiallaahu `anhu), “O Chief of the believers! Advise us.” He said, “I advise you to fulfill Allah’s Convention (made with the Dhimmis) as it is the convention of your Prophet (sallallaahu `alayhi wasallam) and the source of the livelihood of your dependents (i.e. the taxes from the Dhimmis.) “
Volume 4, Book 53, Number 389 :
Narrated by Yahya bin Said (radiallaahu `anhu)
Once the Prophet (sallallaahu `alayhi wasallam) called the Ansar in order to grant them part of the land of Bahrain. On that they said, “No! By Allah, we will not accept it unless you grant a similar thing to our Quarries brothers as well.” He said, “That will be theirs if Allah wishes.” But when the Ansar persisted in their request, he said, “After me you will see others given preference over you in this respect (in which case) you should be patient till you meet me at the Tank (of Al-Kauthar).”
Volume 4, Book 53, Number 390 :
Narrated by Jabir bin ‘Abdullah (radiallaahu `anhu)
Allah’s Apostle (sallallaahu `alayhi wasallam) once said to me, “If the revenue of Bahrain came, I would give you this much and this much.” When Allah’s Apostle (sallallaahu `alayhi wasallam) had died, the revenue of Bahrain came, and Abu Bakr (radiallaahu `anhu) announced, ” Let whoever was promised something by Allah’s Apostle (sallallaahu `alayhi wasallam) come to me.” So, I went to Abu Bakr and said, “Allah’s Apostle (sallallaahu `alayhi wasallam) said to me, ‘If the revenue of Bahrain came, I would give you this much and this. much.” On that Abu Bakr (radiallaahu `anhu) said to me, “Scoop (money) with both your hands.” I scooped money with both my hands and Abu Bakr (radiallaahu `anhu) asked me to count it. I counted it and it was five-hundred (gold pieces). The total amount he gave me was one thousand and five hundred (gold pieces.)
Narrated Anas (radiallaahu `anhu): Money from Bahrain was brought to the Prophet (sallallaahu `alayhi wasallam). He said, “Spread it in the Mosque.” It was the biggest amount that had ever been brought to Allah’s Apostle (sallallaahu `alayhi wasallam). In the meantime Al-‘Abbas (radiallaahu `anhu) came to him and said, “O Allah’s Apostle! Give me, for I gave the ransom of myself and Aqil.” The Prophet (sallallaahu `alayhi wasallam) said (to him), “Take.” He scooped money with both hands and poured it in his garment and tried to lift it, but he could not and appealed to the Prophet (sallallaahu `alayhi wasallam), “Will you order someone to help me in lifting it?” The Prophet (sallallaahu `alayhi wasallam) said, “No.” Then Al-‘Abbas said, “Then will you yourself help me carry it?” The Prophet (sallallaahu `alayhi wasallam) said, “No.” Then Al ‘Abbas threw away some of the money, but even then he was not able to lift it, and so he gain requested the Prophet (sallallaahu `alayhi wasallam), “Will you order someone to help me carry it?” The Prophet (sallallaahu `alayhi wasallam) said, “No.” Then Al-‘Abbas said, “Then will you yourself help me carry it?” The Prophet (sallallaahu `alayhi wasallam) said, ‘No.” So, Al-‘Abbas threw away some more money and lifted it on his shoulder and went away. The Prophet (sallallaahu `alayhi wasallam) kept on looking at him with astonishment at his greediness till he went out of our sight. Allah’s Apostle (sallallaahu `alayhi wasallam) did not get up from there till not a single Dirham remained from that money.
Volume 4, Book 53, Number 391 :
Narrated by ‘Abdullah bin ‘Amr (radiallaahu `anhu)
The Prophet (sallallaahu `alayhi wasallam) said, “Whoever killed a person having a treaty with the Muslims, shall not smell the smell of Paradise though its smell is perceived from a distance of forty years.”
A Muslim should not wrong a non-Muslim, with regard to his physical well-being, his wealth or his honor. If he is a dhimmi (non-Muslim living under Muslim rule), musta’man (one who is granted security in a Muslim land) or mu‘aahid (one with whose country the Muslims have a peace deal), then he should give him his due rights, and not transgress against his wealth by stealing, betraying or deceiving, and he should not harm him physically by striking or killing him, because the fact that he is a mu‘aahid or dhimmi, or musta’man, means that he is protected by sharee‘ah. [IslamQA]
Volume 4, Book 53, Number 392 :
Narrated by Abu Huraira (radiallaahu `anhu)
While we were in the Mosque, the Prophet (sallallaahu `alayhi wasallam) came out and said, “Let us go to the Jews” We went out till we reached Bait-ul-Midras. He said to them, “If you embrace Islam, you will be safe. You should know that the earth belongs to Allah and His Apostle (sallallaahu `alayhi wasallam), and I want to expel you from this land. So, if anyone amongst you owns some property, he is permitted to sell it, otherwise you should know that the Earth belongs to Allah and His Apostle (sallallaahu `alayhi wasallam).”
Volume 4, Book 53, Number 393 :
Narrated by Said bin Jubair
That he heard Ibn ‘Abbas (radiallaahu `anhu) saying, “Thursday! And you know not what Thursday is? After that Ibn ‘Abbas (radiallaahu `anhu) wept till the stones on the ground were soaked with his tears. On that I asked Ibn ‘Abbas, “What is (about) Thursday?” He said, “When the condition (i.e. health) of Allah’s Apostle (sallallaahu `alayhi wasallam) deteriorated, he said, ‘Bring me a bone of scapula, so that I may write something for you after which you will never go astray.’The people differed in their opinions although it was improper to differ in front of a prophet, They said, ‘What is wrong with him? Do you think he is delirious? Ask him (to understand). The Prophet (sallallaahu `alayhi wasallam) replied, ‘Leave me as I am in a better state than what you are asking me to do.’ Then the Prophet (sallallaahu `alayhi wasallam) ordered them to do three things saying, ‘Turn out all the pagans from the Arabian Peninsula, show respect to all foreign delegates by giving them gifts as I used to do.’ ” The sub-narrator added, “The third order was something beneficial which either Ibn ‘Abbas did not mention or he mentioned but I forgot.’