for trade in goods that are not greatly needed, permission is granted only on the condition that a portion of those goods is taken, he may not remain longer than three days, and he is forbidden to enter the Sacred Precinct of Mecca. If he is an envoy, the imam or his deputy must go out to him and hear his message. Should he fall ill inside the Sanctuary, he is to be removed; if death is feared and he does die, he is not to be buried there. If he is buried, the grave must be opened and the body taken out. If he becomes ill elsewhere in the Hijaz and moving him would cause excessive hardship, he may be left; otherwise he is relocated. If he dies and transport proves impossible, he is buried where he is.

Section
The minimum jizya is one dinar per year. It is recommended that the imam bargain so that he takes two dinars from those of average means and four from the wealthy. If the contract is made for a higher amount and they later discover they were entitled to pay only one dinar, they remain bound by what they undertook; if they refuse, the sounder view is that they have broken the pact.

If a dhimmī embraces Islam or dies after several years, the jizya for those years is taken from his estate, with priority over bequests. According to the preferred position, it is treated on a par with debts owed to people; another view limits this to the current year only, and yet another exempts him altogether.

The jizya is to be collected in a humiliating manner: the collector sits while the dhimmī stands, lowers his head and bends his back, places the payment on the scales; the collector grasps his beard and strikes the back of his neck. All of this is recommended, though some deem it obligatory. On the first view he may appoint a Muslim to pay on his behalf, transfer the liability to him, or have him guarantee it.

I say: This procedure is invalid, and the claim that it is recommended is an even greater mistake. Allah knows best.

It is recommended, where possible, that the imam stipulate—when concluding peace with them in their own lands—that they host any Muslims who pass through in addition to the minimum jizya. Another view allows this hospitality to be deducted from the jizya itself. The dominant opinion is that it is imposed on the wealthy and those of moderate means, not on the poor. The agreement should specify the number of guests, both foot soldiers and horsemen, the type and quantity of food and relish for each person, fodder for the animals, and the lodging—whether in a church or an empty dwelling. The stay may not exceed three days.

If a group says, “We will pay the jizya under the name of ṣadaqa rather than jizya,” the imam may accept that if he deems it appropriate, and he then doubles the zakat rates upon them: from five camels, two sheep; from twenty-five camels, a young she-camel in her second year; from twenty dinars, one dinar; from two hundred dirhams, ten; and from five