Musannaf Ibn Abi Shaybah 34822 — What they said on imposing jizyah

Aslam (may Allah have mercy on him), the freed slave of Sayyiduna Umar (may Allah be pleased with him), said that Sayyiduna Umar (may Allah be pleased with him) wrote to the commanders who collected the jizyah: "Do not impose the jizyah except on one who has reached adulthood, and do not impose the jizyah on children and women." The narrator said: Sayyiduna Umar (may Allah be pleased with him) used to put a seal on the necks of those who paid the jizyah.