2ـ حَرِيزٌ عَنْ مُحَمَّدِ بْنِ مُسْلِمٍ قَالَ سَأَلْتُهُ عَنْ أَهْلِ الذِّمَّةِ مَا ذَا عَلَيْهِمْ مِمَّا يَحْقُنُونَ بِهِ دِمَاءَهُمْ وَأَمْوَالَهُمْ قَالَ الْخَرَاجُ فَإِنْ أُخِذَ مِنْ رُءُوسِهِمُ الْجِزْيَةُ فَلاَ سَبِيلَ عَلَى أَرْضِهِمْ وَإِنْ أُخِذَ مِنْ أَرْضِهِمْ فَلاَ سَبِيلَ عَلَى رُءُوسِهِمْ.
2. Hariz has narrated from Muhammad ibn Muslim who has said the following: “I once asked him (the Imam) 
, about the case of non-Muslim taxpayers as to how much must they pay for the protection of their lives and properties. He (the Imam) said, ‘It is al- Kharaj. If they pay al-Jizyah per head, then there is not anything on their land and if it is taken from their land, then there is not anything on them to pay per head?”
