موطا امام مالك رواية يحييٰ
Muwatta Imam Malik (Riwayat Yahya)
كتاب الزكاةBook: On the Explanation of Zakat
بَابُ جِزْيَةِ أَهْلِ الْكِتَابِ وَالْمَجُوسِChapter on Jizya from People of the Book and Magians
Hadith 692B1
قَالَ مَالِك : مَضَتِ السُّنَّةُ أَنْ لَا جِزْيَةَ عَلَى نِسَاءِ أَهْلِ الْكِتَابِ وَلَا عَلَى صِبْيَانِهِمْ ، وَأَنَّ الْجِزْيَةَ لَا تُؤْخَذُ إِلَّا مِنَ الرِّجَالِ الَّذِينَ قَدْ بَلَغُوا الْحُلُمَ
Imam Malik, may Allah have mercy on him, said: The established practice is that jizyah is not to be taken from the women and children of the People of the Book, but rather it is to be taken from the adult men.
