Chapter on the Contract of Dhimma and its Rulings 1

A dhimma covenant is granted only to Zoroastrians, the two communities of the People of the Scripture—and to those who follow their religions—and to no one else. Such a covenant may be concluded only by the Imam or his deputy. No jizya is taken from a minor, a woman, a slave, or a destitute person who cannot afford it; if anyone later becomes liable, it is collected from him at the end of the lunar year.

Whenever they tender the amount due, its acceptance becomes obligatory 2 and fighting them is forbidden. At the moment of collection they are to be demeaned 3: their waiting is deliberately prolonged and they must hand it over with their own hands.

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The Imam must subject them to Islamic law in matters of life, property, and honor, enforcing the prescribed penalties on acts they themselves hold to be forbidden, but not on those they deem permissible.

They are required to distinguish themselves from Muslims. They may ride animals other than horses, and only on a packsaddle, without a saddle. They are not to be given precedence in gatherings, nor should people stand for them,