—Allah bless him and grant him peace—was the one who fixed it for the people of Yemen, instructing Muʿādh, “Take one dinar from every adult.” ʿUmar, however, set a higher rate when he assessed the jizyah for the people of Syria. Mujāhid was once asked, “Why are the people of Syria charged four dinars while the people of Yemen pay only one?” He replied, “That was because of their greater affluence.” Sharḥ al-Iqnāʿ concludes: the assessment of jizyah ultimately rests on the ruler’s ijtihād.