Musannaf Ibn Abi Shaybah

Hazrat Ziyad bin Hudair narrates that Hazrat Umar Farooq sent me to the Christians of Banu Taghlib and ordered me to collect half of the tithe from their wealth.

It is narrated from Hazrat Dawood bin Kurdus that Hazrat Umar Farooq made a peace agreement with the Christians of Banu Taghlib on the condition that double the amount of zakat would be taken from them. And their children would not be made Christians, nor would they be forced into any other religion. Dawood, the narrator, says that there is no guarantee for them; indeed, they became Christians.

Hazrat Ziyad bin Hudair narrates that I was with my grandfather when a Christian passed by us riding a horse, and the price of his horse was twenty thousand (dirhams). He said to this Christian, "If you wish, give us two thousand, and if you wish, I will take the horse and we will give you its price, eighteen thousand (dirhams)."

It is narrated from Hazrat Abu Majliz that Hazrat Umar Farooq sent Hazrat Usman bin Hunaif (to collect ‘ushr and other dues). He fixed one dirham on every twenty dirhams for the dhimmis whose wealth had been transferred to other cities and who engaged in trade, and he wrote this to Hazrat Umar Farooq. He was pleased with this and granted permission for it. Then Hazrat Umar Farooq was asked: What do you command us regarding how much we should collect from the traders of the people at war (ahl al-harb)? He replied: When you go to their cities, how much do they collect from you? The people said: ‘Ushr (a tenth). So he said: Then you should collect the same from them.

Hazrat Ubaidullah bin Abdullah narrates that Hazrat Umar Farooq appointed my father and another person as officials to collect charity (such as ushr, etc.) from the dhimmis who had moved to different cities and were doing business there, and he instructed us to collect half of ushr from them on wheat as a concession so that they could bring it to the city, and to collect full ushr on lentils and other such items.

Ibrahim states that from the dhimmis, one dirham will be collected for every twenty dirhams, and from the harbis, one dirham will be collected for every ten dirhams, and from those dhimmis who trade in alcohol, one dirham will be collected for every ten dirhams.

Hazrat Razeeq narrates that Hazrat Umar bin Abdul Aziz wrote to me saying: The dhimmi traders who pass by you, and whose goods are declared and circulate in trade, you should collect one dinar on every twenty dinars, and if it is less than that, then collect in proportion to the decrease, until it reaches ten. Then, if it is even three dinars less than that, then leave it—do not collect anything, and write for them a clearance from those who (in the future) are collectors.

Hazrat Ibn Abi Dhi'b says that I asked Hazrat Imam Zuhri about the jizya of Banu Kalb and Banu Taghlib. He replied that we have received the information that half of a tenth (nifsu ushri) should be taken from their livestock.