The Life & Character of the Seal of Prophets (sa) - Volume II — Page 565
XII - First Era of Life in Madīnah Comes to an End and the Islāmic System of Government 565 dinar 1 per person every year. 2 Similarly, after the demise of the Holy Prophet sa his Khulafā’ maintained the same practice, whereby the tax of Jizyah was collected by every nation according to its individual circumstances, and this tax was divided amongst individuals in such a manner that every person was only made to bear as much financial burden as was possible. It is ascertained from history that in the era of the Four Khulafa,’ forty-eight dirhams 3 were collected by those people who were considered to be affluent. People of average means were obliged to pay twenty-four dirhams yearly and those of meagre means, a mere twelve dirhams yearly. 4 Furthermore, this minor tax was not applicable to the entire non- Muslim population; rather, people who fell into the following categories were exempt: 1. All those who had devoted their lives to the service of religion 2. Every woman and child 3. An old or elderly person who was unable to work 4. A blind person, or people who were disabled and thus, unable to work 5. All those who were poor and needy, whose financial state could not bear the burden of Jizyah. 5 In the collection of Jizyah, the following principles are taken into consideration: i. The person who is liable for Jizyah has the right to pay it in the form of cash or offer goods equivalent to the same value. ii. With regards to the collection of Jizyah , it was strictly instructed that there should be no harsh treatment and physical punishment was especially prohibited. ii. If a person owed a certain amount of Jizyah , and he happened to pass away, the amount was waived; and the inheritors of the deceased were not considered responsible to pay the amount, nor 1 An insignificant Arabian coin made of gold 2 Sunanu Abī Dāwūd, Kitābul-Kharāji Wal-Imārati Wal-Fai’i, Bābu Fī Akhdhil-Jizyah, Ḥadīth No. 3038 3 An insignificant Arabian coin made of silver 4 Kitābul-Kharāj, By Qāḍī Abū Yūsuf Ya‘qūb bin Ibrāhīm, pp. 131-132, Faṣlun: Fī Man Tajibu ‘Alaihil- Jizyah, Printed by Baulāq (1302 A. H. ) 5 Kitābul-Kharāj, By Qāḍī Abū Yūsuf Ya‘qūb bin Ibrāhīm, pp. 131-132, Faṣlun: Fī Man Tajibu ‘Alaihil- Jizyah, Printed by Baulāq (1302 A. H. )