What they said on a dhimmi who accepts Islam, and those who said: the jizyah is lifted from him

Husayn (may Allah have mercy on him) said: Two men from the people of Ullays accepted Islam in the time of Sayyiduna Umar (may Allah be pleased with him). They came to Sayyiduna Umar (may Allah be pleased with him) and informed him of their Islam. He wrote concerning the two of them to Sayyiduna Uthman bin Hunayf (may Allah be pleased with him) that he should remove the jizyah from them and take the land tax (kharaj) of their land.

Al-Zubayr bin Adi al-Yami (may Allah have mercy on him) said: A landowner accepted Islam in the time of Sayyiduna Ali (may Allah be pleased with him). Sayyiduna Ali (may Allah be pleased with him) said to him: If you remain on your land, we will remove the jizyah from your head and take it from your land. And if you move away from it, then we are more entitled to it.

Abu Awn Muhammad bin Ubaydullah al-Thaqafi (may Allah have mercy on him) said that Sayyiduna Umar (may Allah be pleased with him) and Sayyiduna Ali (may Allah be pleased with him), both of them, said: When a dhimmi accepts Islam and he also has land, we will remove the jizyah from him and collect the land tax (kharaj) of his land.

Tariq bin Shihab (may Allah have mercy on him) said: A landowning woman from the people of Nahr al-Malik accepted Islam. Sayyiduna Umar (may Allah be pleased with him) said: Return her land to her, and she will pay its land tax (kharaj).

Qays bin Muslim (may Allah have mercy on him) said that Tariq bin Shihab (may Allah have mercy on him) said: A landowning woman accepted Islam, so Sayyiduna Umar (may Allah be pleased with him) wrote: Give this woman the opportunity to choose.

Amir said: Al-Rufayl, who was the landowner of al-Nahrayn, accepted Islam. Sayyiduna Umar (may Allah be pleased with him) fixed a stipend of 2,000 for him, removed the jizyah from his head, and returned his land to him on the basis that he would pay its land tax (kharaj).

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.

Muhammad bin Qays (may Allah have mercy on him) said that Amir (may Allah have mercy on him) said: The people of the Sawad had no covenant. Then, when the Muslims accepted the jizyah from them, they came to have a covenant.

Jabir (may Allah have mercy on him) said that Amir (may Allah have mercy on him) said: The people of the Sawad have no covenant. They only surrendered on the basis of the ruling.

Ash'ath (may Allah have mercy on him) said that Ibn Sirin (may Allah have mercy on him) said: Part of the Sawad was taken by treaty and part of it by force.

Abu Mijlaz (may Allah have mercy on him) said: When al-Hurmuzan and al-Fayruzan accepted Islam, Sayyiduna Umar (may Allah be pleased with him) said to the two of them: It is only the jizyah that concerns you both. Indeed, Islam is truly worthy of protecting from the jizyah.