وَحَدَّثَنِي ، عَنْ مَالِك ، أَنَّهُ بَلَغَهُ ، أَنَّ عُمَرَ بْنَ عَبْدِ الْعَزِيزِ كَتَبَ إِلَى عُمَّالِهِ " أَنْ يَضَعُوا الْجِزْيَةَ عَمَّنْ أَسْلَمَ مِنْ أَهْلِ الْجِزْيَةِ حِينَ يُسْلِمُونَ "
It reached Imam Malik, may Allah have mercy on him, that Umar bin Abdul Aziz, may Allah have mercy on him, wrote to his governors: Those among the people liable to jizyah who become Muslim, exempt them from jizyah.