Tahdhīb al-Aḥkām

والجزية واجبة على جميع أهل الكتاب من الرجال البالغين إلا من خرج من وجوبها عليهم منهم بدليل السنة. من فقرائهم الذين لا يجدون كفايتهم لضرورتهم وان دخل معهم في بعض أحكامهم، ومجانينهم، ونواقص العقول منهم قال الله تعالى:) قاتلوا الذين لا يؤمنون بالله ولا باليوم الآخر ولا يحرمون ما حرم الله ورسوله ولا يدينون دين الحق من الذين أتوا الكتاب حتى يعطوا الجزية عن يد وهم صاغرون(

The poll-tax (jizyah) is obligatory upon all the People of the Book (Ahlul Kitab), from among the adult men, except those among them who are excluded from its obligation upon them by the evidence of the Sunnah. From among their poor who do not find what is sufficient for them due to their necessity, even if he enters with them in some of their rulings, and their insane ones, and those deficient in intellect among them. Allah (swt), the Exalted, said: “Fight those who do not believe in Allah (swt), nor in the Last Day, nor do they forbid what Allah (swt) and His Messenger (saws) have forbidden, nor do they profess the religion of truth, from among those who were given the Book, until they give the poll-tax (jizyah) by hand while they are humbled.”

مُحَمَّدُ بْنُ يَعْقُوبَ عَنْ مُحَمَّدِ بْنِ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنْ أَبِي يَحْيَى اَلْوَاسِطِيِّ عَنْ بَعْضِ أَصْحَابِنَا قَالَ: سُئِلَ أَبُو عَبْدِ اَللَّهِ عَلَيْهِ اَلسَّلاَمُ عَنِ اَلْمَجُوسِ أَ كَانَ لَهُمْ نَبِيٌّ فَقَالَ» نَعَمْ أَ مَا بَلَغَكَ كِتَابُ رَسُولِ اَللَّهِ صَلَّى اَللَّهُ عَلَيْهِ وَآلِهِ إِلَى أَهْلِ مَكَّةَ» أَنْ أَسْلِمُوا وَ إِلاَّ نَابَذْتُكُمْ بِالْحَرْبِ« فَكَتَبُوا إِلَى اَلنَّبِيِّ صَلَّى اَللَّهُ عَلَيْهِ وَآلِهِ أَنْ خُذْ مِنَّا اَلْجِزْيَةَ وَدَعْنَا عَلَى عِبَادَةِ اَلْأَوْثَانِ فَكَتَبَ إِلَيْهِمُ اَلنَّبِيُّ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ» أَنِّي لَسْتُ آخُذُ اَلْجِزْيَةَ إِلاَّ مِنْ أَهْلِ اَلْكِتَابِ« فَكَتَبُوا إِلَيْهِ يُرِيدُونَ بِذَلِكَ تَكْذِيبَهُ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ زَعَمْتَ أَنَّكَ لاَ تَأْخُذُ اَلْجِزْيَةَ إِلاَّ مِنْ أَهْلِ اَلْكِتَابِ ثُمَّ أَخَذْتَ اَلْجِزْيَةَ مِنْ مَجُوسِ هَجَرَ فَكَتَبَ إِلَيْهِمُ اَلنَّبِيُّ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ» أَنَّ اَلْمَجُوسَ كَانَ لَهُمْ نَبِيُّ فَقَتَلُوهُ وَ كِتَابٌ أَحْرَقُوهُ أَتَاهُمْ نَبِيُّهُمْ بِكِتَابِهِمْ فِي اِثْنَيْ عَشَرَ أَلْفَ جِلْدِ ثَوْرٍ««.

Muhammad ibn Ya'qub, from Muhammad ibn Yahya, from Ahmad ibn Muhammad, from Abu Yahya al-Wasiti, from some of our companions, who said: Abu Abdillah (a.s), peace be upon him, was asked about ‘the Magians, did they have a prophet?’ Imam (a.s) said: "Yes. Has the letter of the Messenger of Allah (swt), Allah's (swt) blessings be upon him and his family, to the people of Makkah not reached you: 'Accept Islam, otherwise I shall declare war against you'? So they (Magians) wrote to the Prophet (saws), Allah's (swt) blessings be upon him and his family: ‘Take the jizyah from us and leave us upon the worship of idols’. So the Prophet (saws), Allah's (swt) blessings be upon him and his family, wrote to them: 'I do not take the jizyah except from the People of the Book.' So they (Magians) wrote to Him (saws), intending by that to accuse the Prophet (saws), Allah's (swt) blessings be upon him and his family, of lying: ‘You claimed that you do not take the jizyah except from the People of the Book, then you took the jizyah from the Magians of Hajar’. So the Prophet (saws), Allah's (swt) blessings be upon him and his family, wrote to them: 'The Magians had a prophet, but they killed him, and a book, but they burned it. Their prophet came to them (Magians) with their book in twelve thousand ox-hides.'"

وَ عَنْهُ عَنْ عَلِيِّ بْنِ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنْ حَمَّادٍ عَنْ حَرِيزٍ عَنْ مُحَمَّدِ بْنِ مُسْلِمٍ قَالَ: سَأَلْتُ أَبَا عَبْدِ اَللَّهِ عَلَيْهِ اَلسَّلاَمُ عَنْ صَدَقَاتِ أَهْلِ اَلذِّمَّةِ وَ مَا يُؤْخَذُ مِنْ جِزْيَتِهِمْ مِنْ ثَمَنِ خُمُورِهِمْ وَلَحْمِ خَنَازِيرِهِمْ وَمَيْتَتِهِمْ قَالَ» عَلَيْهِمُ اَلْجِزْيَةُ فِي أَمْوَالِهِمْ يُؤْخَذُ مِنْهُمْ مِنْ ثَمَنِ لَحْمِ اَلْخِنْزِيرِ أَوْ خَمْرٍ فَكُلُّمَا أَخَذُوا مِنْهُمْ مِنْ ذَلِكَ فَوِزْرُ ذَلِكَ عَلَيْهِمْ وَ ثَمَنُهُ لِلْمُسْلِمِينَ حَلاَلٌ يَأْخُذُونَهُ فِي جِزْيَتِهِمْ«.

And from him, from Ali ibn Ibrahim, from his father, from Hammad, from Hariz, from Muhammad ibn Muslim: I (narrator) asked Abu Abdillah (a.s), peace be upon him, about ‘the charities of the people of dhimmah (protected non-Muslim citizens). And what is taken from their jizyah (per-capita poll tax) from the price of their wines, the flesh of their pigs, and their carrion.’ Imam (a.s) said: "Upon them (Ahlul Dhimmah) is the jizyah in their wealth; it is taken from them from the price of the flesh of the pig or wine. So whatever they take from them of that, then the burden of that is upon them, and its price is lawful for the Muslims; they take it in their jizyah."

وَ عَنْهُ عَنْ عَلِيِّ بْنِ إِبْرَاهِيمَ عَنْ أَبِيهِ وَ مُحَمَّدِ بْنِ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنْ مُحَمَّدِ بْنِ يَحْيَى جَمِيعاً عَنْ عَبْدِ اَللَّهِ بْنِ اَلْمُغِيرَةِ عَنْ طَلْحَةَ بْنِ زَيْدٍ عَنْ أَبِي عَبْدِ اَللَّهِ عَلَيْهِ اَلسَّلاَمُ قَالَ:» جَرَتِ اَلسُّنَّةُ أَنْ لاَ تُؤْخَذَ اَلْجِزْيَةُ مِنَ اَلْمَعْتُوهِ وَ لاَ مِنَ اَلْمَغْلُوبِ عَلَى عَقْلِهِ«.

And from him, from Ali ibn Ibrahim, from his father, and Muhammad ibn Yahya, from Ahmad ibn Muhammad, from Muhammad ibn Yahya, all of them from Abdullah ibn al-Mughirah, from Talhah ibn Zayd, from Abu Abdillah (a.s), peace be upon him, who said: Imam (a.s) said: "The Sunnah has proceeded that jizyah (per-capita poll tax) is not taken from the mentally deficient person (ma'tuh), nor from the one overcome in his intellect."

مُحَمَّدُ بْنُ اَلْحَسَنِ اَلصَّفَّارُ عَنِ اَلسِّنْدِيِّ بْنِ اَلرَّبِيعِ عَنْ أَبِي عَبْدِ اَللَّهِ مُحَمَّدِ بْنِ خَالِدٍ عَنْ أَبِي اَلْبَخْتَرِيِّ عَنْ جَعْفَرٍ عَنْ أَبِيهِ قَالَ قَالَ عَلِيٌّ عَلَيْهِ اَلسَّلاَمُ:» اَلْقِتَالُ قِتَالاَنِ قِتَالٌ لِأَهْلِ اَلشِّرْكِ لاَ يُنْفَرُ عَنْهُمْ حَتَّى يُسْلِمُوا أَوْ يُؤَدُّوا» اَلْجِزْيَةَ عَنْ يَدٍ وَ هُمْ صٰاغِرُونَ« وَ قِتَالٌ لِأَهْلِ اَلزَّيْغِ لاَ يُنْفَرُ عَنْهُمْ حَتَّى يَفِيئُوا »إِلىٰ أَمْرِ اللهَِ« أَوْ يُقْتَلُوا« .

Muhammad ibn al-Hasan al-Saffar, from al-Sindi ibn al-Rabi, from Abu Abdullah Muhammad ibn Khalid, from Abu al-Bakhtari, from Imam Ja'far al-Sadiq (a.s), from his father (a.s), who said: Imam (a.s) said: “Imam Ali (a.s), peace be upon him, said: ‘Fighting is of two kinds: fighting against the people of polytheism, from whom one does not withdraw until they accept Islam or pay the jizyah (per-capita poll tax) by hand while they are humbled; And fighting against the people of deviation, from whom one does not withdraw until they return to the command of Allah (swt), or are killed."