The Life & Character of the Seal of Prophets (sa) - Volume II — Page 564
Seal of the Prophets - Volume II 564 this, further contemplation establishes that in actuality, Islām has divided the issue of tax into three branches: Firstly, tax which is only specific to Muslims, such as Zakāt. Secondly, tax which is only specific to non-Muslims, such as Jizyah. Thirdly, general tax which could be imposed on everyone according to the circumstances, such as land tax. The reason for this division and difference was because the Islāmic State was required to perform certain tasks which related to the religious requirements of the Muslims in particular and it was far from justice that their burden be put upon the non-Muslim population. Therefore, with immense integrity, Islām made certain taxes specific to Muslims while others were made specific to non-Muslims. Hence, where both religious and political needs were funded by the tax specific to Muslims known as Zakāt ; 1 no religious requirement was funded by the tax specific to non-Muslims known as Jizyah. 2 It is for this reason that in most cases, the tax of Zakāt which is especially levied on Muslims is greater than the tax of Jizyah , because its expenses are far greater. Therefore, if one contemplates, the tax of Jizyah which is specifically levied upon non-Muslims is proof of the immense integrity of Islām and the Founder of Islām. However, it is unfortunate that foolish people have turned this very point into a bone of contention. Now remains the question relevant to the specification and collection of Jizyah. In this regard as well, Islām has established such a lofty example that its like can be found nowhere else. The first thing which should be noted is that Islām has specified no percentage for the tax of Jizyah ; rather, it has left it open to the circumstances of every era and nation. As such, history proves that the Holy Prophet sa himself instituted different forms and percentages of Jizyah among the various tribes of Arabia. For example, the Holy Prophet sa instructed the Christians of Najrān to collectively pay on a yearly basis in the form of 2,000 shawls and a few other items of necessity. 3 However, in contrast to this, it was fixed that the people of Yemen would pay an average of one 1 At-Taubah (9:71) 2 At-Taubah (9:29) 3 * Fatḥul-Bārī Sharḥu Ṣaḥīḥil-Bukhārī, By Al-Imām Aḥmad bin Ḥajar Al-‘Asqalānī, Volume 8, pp. 117- 119, Kitābul-Maghāzī, Bābu Qiṣṣati Ahli Najrān , Under Ḥadīth No. 4380 , Qadīmī Kutub Khānah, Ārām Bāgh, Karachi * Sunanu Abī Dāwūd, Kitābul-Kharāji Wal-Imārati Wal-Fai’i, Bābu Fī Akhdhil-Jizyah, Ḥadīth No. 3041 * Kitābul-Kharāj, By Qāḍī Abū Yūsuf Ya‘qūb bin Ibrāhīm, Faṣlun: Qiṣṣatu Najrāna Ahlihā, p. 78, Printed by Baulāq (1302 A. H. )