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أَخْبَرَنَا إِبْرَاهِيمُ، قَالَ: أَخْبَرَنِي إِسْحَاقُ بْنُ عَبْدِ اللَّهِ أَنَّهُمْ كَانُوا يَوْمَئِذٍ ثَلَاثَ مِائَةٍ، فَضَرَبَ عَلَيْهِمُ النَّبِيُّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ ثَلَاثَ مِائَةِ دِينَارٍ كُلَّ سَنَةٍ. أَخْرَجَ الْأَرْبَعَةَ الْأَحَادِيثَ مِنْ كِتَابِ الْجِزْيَةِ.
Ishaq bin Abdullah narrated that they (the Christians of Aylah) were 300 in number at that time, so the Prophet ﷺ fixed 300 dinars annually upon them.