Musannaf Ibn Abi Shaybah 34831 — What they said on imposing jizyah

Ma'qil (may Allah have mercy on him) said that Umar bin Abd al-Aziz (may Allah have mercy on him) wrote to his officials: "Only one-third of the jizyah shall be collected from the People of the Book. And nothing shall be collected on behalf of one who has fled or on behalf of one who has died. And nothing shall be collected in the case of the flight of the people of the land."