Muhammad (saw) – The Perfect Man — Page 758
CHAPTER 30 Standard Bearer of Religious Tolerance and Freedom of Conscience 758 thousand 'Auqiyah' (a coin) as tax. Compared to the amount payable as capitation tax, this amount was very small. The amount of capitation tax if calculated for the one hundred thousand warriors of Najr a n, at an average rate this amount would come to 2. 4 million Dirhams. There would have been other responsibilities levied on the people of Najr a n in the case of imposing capitation tax on them. The conditions agreed with the people of Najr a n, to loan weapons in the event of war with Yemen and hosting of the Islamic army clearly indicate that special conditions of very low level of tax were imposed on them in the agreement signed with them. The stance taken by Im a m Yusuf is correct in saying that no capitation tax was imposed on the people of Najr a n, they only had to pay general tax or 'Fidyah'. The instructions about capitation tax had not yet been revealed when the first delegation from Najr a n came, in year two of Hijrah. For this reason the agreement which the delegates signed could not have contained the element of capitation tax. Apart from the people of Najr a n, another powerful Christian tribe, Tagl i b, lived in Arabia at that time. An agreement was made with them on the basis of the payment of tax. This agreement gave full religious freedom to Tagl i b tribe and was signed when their delegation