Hazrat Abu Wa'il (may Allah have mercy on him) and Ibrahim (may Allah have mercy on him) both state that the Messenger of Allah (peace and blessings be upon him) appointed Hazrat Mu'adh (may Allah be pleased with him) as the governor of Yemen and instructed him to take one dinar or its equivalent in Ma'afir from every adult.

Hazrat Aslam, may Allah have mercy on him, who was the freed slave of Hazrat Umar, may Allah be pleased with him, narrates that Hazrat Umar, may Allah be pleased with him, wrote a letter to the governors who collected jizya: Do not impose jizya except on one who is an adult, and do not impose jizya on children and women. The narrator states that Hazrat Umar, may Allah be pleased with him, used to place a seal on the necks of those who paid jizya.

Hazrat Laith (may Allah have mercy on him) narrates that Hazrat Mujahid (may Allah have mercy on him) said: Idol worshippers were fought on the basis of Islam, and the People of the Book were fought on the basis of jizya.

Hazrat Masruq (may Allah have mercy on him) narrates that when the Messenger of Allah (peace and blessings be upon him) appointed Hazrat Mu'adh (may Allah be pleased with him) as the governor of Yemen, he instructed him to take one dinar or its equivalent in Ma'afir from every adult.

Hazrat Abu Majliz (may Allah have mercy on him) narrates that Hazrat Umar (may Allah be pleased with him) fixed twenty-four dirhams per year for every person, and exempted women and children.

Hazrat Aslam, may Allah have mercy on him, who was the freed slave of Hazrat Umar, may Allah be pleased with him, narrates that Hazrat Umar, may Allah be pleased with him, wrote a letter to all his governors: Do not collect jizya from women and children, and collect it only from adult men, and put a seal on their necks. And fix the jizya according to the profession of those people. Those who have silver must pay forty dirhams. And along with this, the salaries of the Muslims as well. And those who have gold must pay four dinars. And for the people of Syria, two mudd of wheat, and three qist, two mann of olive oil. And for the people of Egypt, twenty-four sa’ of wheat, pairs of clothes, and honey… Hazrat Nafi’, may Allah have mercy on him, could not preserve the exact amount that was fixed. And for the people of Iraq, fifteen sa’ of wheat. The narrator says: Hazrat Ubaidullah also mentioned pairs of clothes, but I could not remember that.

34827 - He said: Ubayd Allah said: and he mentioned a garment, which I do not remember.

Hazrat Tawus (may Allah have mercy on him) narrates that Hazrat Ibrahim bin Sa’d (may Allah have mercy on him) asked Hazrat Ibn Abbas (may Allah be pleased with them both) about the wealth taken from the dhimmis. He (may Allah be pleased with him) replied: More than necessity.

Hazrat Antarah Abu Waki’ (may Allah have mercy on him) narrates that Hazrat Ali (may Allah be pleased with him) used to collect goods as jizya: crops from the farmers, dates from the date growers, and ropes from the rope makers.

Hazrat Abu Awn Muhammad bin Ubaidullah Al-Thaqafi (may Allah have mercy on him) narrates that Hazrat Umar fixed the amount of jizya according to the condition of the people: forty-eight dirhams for the wealthy, twenty-four dirhams for the middle-class person, and twelve dirhams for the poor.