to accept, and he is forbidden to fight them, because Allah, Mighty and Majestic, says:

“Until they pay the jizyah in acknowledgment of authority and in submission” [al-Tawbah: 29].

I have not seen any of our scholars specify a minimum for this. In my view, what accords with the school’s position is that its minimum is the amount ‘Umar imposed on those conquered by force. If those at war with the Muslims offer that amount in a treaty, undertaking to pay it in acknowledgment of authority and in submission, the ruler must accept it and is forbidden to fight them. He may, however, agree to accept less from them under a treaty, even if they are wealthy. Al-Shāfi‘ī said: “The minimum jizyah is one dinar, and no maximum is fixed for it, since, if the wealthy offer one dinar, fighting them becomes forbidden.” This is an explicit statement from him that the minimum jizyah is one dinar. His statement that no maximum is fixed means that there is no upper limit to what they offer under a treaty beyond which the ruler may not go. This differs from the case of those conquered by force, for whom the ruler may not exceed ‘Umar’s assessment. Allah Most High knows best.

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It takes three forms. The first is for the jizyah to be imposed on them collectively as a lump sum. The second is for it to be assessed individually upon them, but not upon their land. The third is for it to be assessed upon both their persons and their land, or upon their land alone rather than their persons—for example, by stipulating such-and-such an amount per person, such-and-such an amount per olive tree, and such-and-such an amount for every baydar (threshing floor) of a qafīz of land. Each of these forms has its own particular rulings.

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When the jizyah is imposed on them collectively as a lump sum, Ibn Habīb held that the land is reserved for the jizyah: it may not be sold, inherited, or divided, nor does it become theirs if they embrace Islam while holding it. The property of anyone among them who dies passes to his heirs of his own religion; if he has no heirs of his own religion, it passes to the Muslims.

Ibn al-Qāsim held that their land is like their other property: they may sell it, inherit it, and divide it among themselves, and it remains theirs if they embrace Islam while holding it. If one of them dies without an heir of his own religion, his land and property pass to the members of his treaty community. They are not prevented from making bequests, even if these encompass their entire property, since the death of any one of them does not reduce the jizyah they pay.