• ʿidlah: pronounced with a short “i” on the ʿayn and a silent dāl; that which is equivalent to it in value.
• muʿāfariyyan: a muʿāfari cloth, so called after the Yemeni district of Maʿāfir.

What may be drawn from the two ḥadiths:

1. Together the two reports constitute textual proof for the basic lawfulness of levying jizyah on non-Muslims who meet its conditions.
2. Ḥadith no. (1138) shows that jizyah may be taken from Arabs just as from others. Al-Khattābī said that al-Akidar was an Arab—reportedly from the Ghassān tribe—and this demonstrates the permissibility of imposing jizyah on Arabs just as on non-Arabs; this is the sounder of the two scholarly opinions.
3. Ḥadith no. (1139) likewise indicates the permissibility of taking jizyah from Arabs, for the tribes of Yemen are regarded as the root stock of the Arabs, the descendants of Qaḥṭān known as “al-ʿarab al-ʿāribah” (the original Arabs).
4. It shows that jizyah is collected only from those who have reached puberty, because it is not taken from anyone who, if captured, may not be slain—such as minors, women, and the like.
5. The report also specifies the amount: Muʿādh collected one dinar from every adult in Yemen. Since coinage might be scarce there, a muʿāfari garment—well known among them and named after the town where it was woven—was accepted in place of the dinar.
6. Sharḥ al-Iqnaʿ relates that ʿUmar (d. 23 AH) set forty-eight dirhams on the affluent, twenty-four on those of moderate means, and twelve on those of lesser means. This was done in the presence of the Companions, and none objected, so it carried the force of consensus.
7. The correct view is that the actual amount of jizyah is left to the ruler’s ijtihād, for it varies with place, time, and levels of wealth and poverty; the evidence for this is that the Prophet—