wealth upon which a payment is due is conditional upon affluence—that is, the ability to pay. Affluence varies: the level of affluence that makes zakah obligatory differs from the level that prevents one from receiving zakah; the affluence meant here differs from that meant there; and affluence in the chapter of maintenance differs from affluence in these matters. Everything is judged according to its own context.
“Whoever becomes liable for it, it is collected from him at the end of the year. Whenever they offer what is due from them, it is obligatory to accept it, and it is forbidden to fight them. They are to be humiliated when it is collected, kept standing for a long time, and made to extend their hands …”
His statement, “Whoever becomes liable for it, it is collected from him at the end of the year,” means: whoever among these people becomes liable for it—for example, a child who reaches puberty, a slave who is emancipated, or a poor person who becomes affluent—it is collected from him at the end of the year. But how is it collected? Is he charged the jizyah for a complete year, or is it calculated proportionately?
The answer is that justice requires proportional calculation. For example, if he reached puberty halfway through the year, and we collected their jizyah at the end of the month of Dhu al-Hijjah, with the jizyah being, for instance, one hundred dirhams from each person, then we would collect fifty from him. This is justice: we do not wrong him, nor do we wrong the public treasury. Everything is calculated accordingly.
His statement, “Whenever they offer what is due from them, it is obligatory to accept it, and it is forbidden to fight them,” means that once the covenant has been concluded between us and them, and they offer what is due, it is not permissible for us to withdraw from this covenant and say, “We will accept nothing from you but Islam.” Rather, we must accept what they have offered, for Allah, Most High, says:
“O you who believe, fulfil all contracts.” [al-Ma'idah 5:1]
This verse is among the most comprehensive verses concerning transactions. Every contract between you and another person must be fulfilled, provided that it is sanctioned by the Sacred Law. This condition which I have mentioned is derived from Allah’s saying, “Fulfil all contracts,” for Allah, Most High, does not command the fulfilment of that which He has not permitted. Thus, we must accept it from them; and if they offer the jizyah, it is forbidden to fight them;