The amount of jizya is determined by the imam, for it falls under his personal juridical discretion.

Once they have tendered the sum that is due from them, its acceptance becomes obligatory. They must then be shielded from anyone who seeks to harm them within our lands—even if they live alone in a single town—and it is forbidden to fight them or seize their property. Allah has made the payment of jizya the endpoint of hostilities, for He says: “Fight those who do not believe in Allah or the Last Day, who do not forbid what Allah and His Messenger have forbidden, and who do not follow the religion of truth—among those who were given the Scripture—until they pay the jizya with their own hands and feel themselves humbled” (9:29).