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مصنف ابن ابي شيبه
Musannaf Ibn Abi Shaybah
كتاب السير
Book of Military Conduct
ما قالوا: في الرجل من أهل الذمة يسلم، من قال: (ترفع) عنه الجزية؟
What they said on a dhimmi who accepts Islam, and those who said: the jizyah is lifted from him
Musannaf Ibn Abi Shaybah 35155 — What they said on a dhimmi
٣٥١٥٥ - حدثنا حميد بن عبد الرحمن عن حسن عن منصور عن إبراهيم قال: إذا أسلم الرجل من أهل السواد ثم أقام بأرضه أخذ منه الخراج، فإن خرج منها لم يؤخذ منه الخراج.
Mansur (may Allah have mercy on him) said that Ibrahim (may Allah have mercy on him) said: When a man from the people of the Sawad (the farmlands of Iraq) accepted Islam and then remained on his land, the land tax (kharaj) would be collected from him. If he left that place, the land tax would not be collected from him.
