Muhammad (saw) – The Perfect Man — Page 757
Muhammad sa The Perfect Man 757 return of these rights, would be bound to pay a very meagre amount as tax annually. 39 Here this point is worth noting that the basis of this agreement was not the capitation tax, it was the general tax levied by the governments. According to the agreement they enjoyed full religious freedom. The word 'Jizyah' (capitation tax) was not written in this contract. The scholars have raised the question whether the tax imposed on the people of Najr a n was 'Jizyah' or a general tax. Im a m Ab u Y u suf (182 Hijrah) used the word 'Fidyah' (pay off) for this tax and he has written that 'Jizyah' was levied on the people of Dhimmah, people of Hi rah and on Jews and Christians in other areas except Ban u Tagl i b and the people of Najr a n who were exempt from it. 40 This fact needs no clarification that 'Jizyah' is for those people who adhere to their own religion and do not accept Islam. Thus 'Jizyah' itself is a glorious indication of Islam's principle of freedom of religion. In the early Islamic rule, according to the rules of the capitation tax, well off men paid forty eight Dirhams annually and people with average income, twenty four Dirhams and labour class paid Twelve Dirhams per annum. 41 Compared to this population of Najr a n which totalled several hundred thousand people were allowed by the Holy Prophet Muhammad sa to pay with two thousand pieces of cloth and two