Musannaf Ibn Abi Shaybah 34826 — 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 all his governors: "Do not collect the jizyah from women and children, and do not collect it except from an adult, and put a seal on their necks. And fix the jizyah per head: on those who have silver, forty dirhams, and along with that the stipends of the Muslims; on those who have gold, four dinars; on the people of Syria, one mudy of wheat and three qist of olive oil; on the people of Egypt, one irdabb of wheat, sets of clothes and honey." Nafi' (may Allah have mercy on him) did not retain how much that amount was. "And on the people of Iraq, fifteen sa' of wheat."