Sayyiduna Mu'adh (may Allah be pleased with him) narrates that when the Prophet (peace and blessings of Allah be upon him) sent him to Yemen, he instructed him to take one tabi' (a one-year-old male or female calf) out of every thirty cows, and to take one dinar or its equivalent in ma'afiri (a Yemeni cloth) from every adult citizen.

Bajalah (may Allah be pleased with him) says: I was the secretary of Juz’ bin Mu’awiyah. One year before the death of Sayyiduna ‘Umar (may Allah be pleased with him), a letter from him came to us (in which it was written): Kill every sorcerer, and separate every Magian man who marries a woman forbidden to him (by kinship) and his wife, from those (forbidden women) mentioned in the Book of Allah. They cooked food and placed a sword on their thigh, so they (the Magians) ate the food without chanting (incantations). They piled up silver equal to the load of one or two mules. Sayyiduna ‘Umar (may Allah be pleased with him) did not take jizyah from the Magians until Sayyiduna ‘Abdur Rahman bin ‘Awf (may Allah be pleased with him) testified that the Messenger of Allah (peace and blessings be upon him) had taken jizyah from the Magians of Hajar.

Urwah reports that Hisham bin Hakeem (may Allah be pleased with him) went to Umair Ansari, who was the governor of Syria on behalf of Sayyiduna Umar (may Allah be pleased with him). He saw some Nabatean people standing in the sun and asked him: What is their fault? He replied: I have detained them for the crime of not paying jizya. So Hisham said: I heard the Messenger of Allah (peace and blessings of Allah be upon him) say: Whoever causes people (unduly) hardship in this world, Allah Almighty will subject him to punishment on the Day of Resurrection. Consequently, Umair set them free.

Narrated Abdullah bin Abbas (may Allah be pleased with them): The Messenger of Allah (peace be upon him) said: It is not permissible for people of two religions or two qiblahs to live together in one town, and there is no jizyah upon any Muslim.