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If, however, the jizyah is assessed individually upon them, there is no disagreement that their land and property belong to them: they may sell them and pass them on by inheritance, and they remain theirs if they embrace Islam while holding them. If one of them dies without an heir of his own religion, his land and property pass to the Muslims, and he may bequeath no more than one-third of his property.
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If the jizyah is assessed upon both their persons and their land, or upon their land alone rather than their persons, there are three opinions concerning whether the land may be sold. The first is that its sale is not permissible. This is Ibn Nāfiʿ’s report from Mālik in the Book of Trade with Enemy Territory in al-Mudawwanah. The second is that its sale is permissible, but the land tax remains payable by the seller. This is Ibn al-Qāsim’s position in al-Mudawwanah and elsewhere. The third is that its sale is permissible and the land tax is payable by the purchaser so long as the seller does not embrace Islam. This is Ashhab’s position, as stated in al-Mudawwanah. There is no disagreement that the land remains theirs if they embrace Islam while holding it, and that, like their other property, it is inherited by their relatives of their own religion, or by the Muslims if they have no relatives of their own religion.
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If they conclude a treaty agreeing to pay jizyah without specifying or fixing its amount, they become entitled to protection under the covenant. In every aspect of the jizyah, they are treated like those conquered by force, as we shall explain in detail, if Allah Most High wills.
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As for the jizyah imposed following conquest by force—that is, the jizyah imposed upon those whose lands have been conquered and who are allowed to remain there to keep them productive—according to Mālik, may Allah Most High have mercy on him, it follows the assessment established by ʿUmar, may Allah Most High be pleased with him: four dinars for those who use gold currency and forty dirhams for those who use silver currency, together with provisions for the Muslims and three days’ hospitality. However, Mālik, may Allah Most High have mercy on him, held that the obligation to provide hospitality should be lifted because the covenant with them had not been duly fulfilled. This means that no one passing through their territory may demand hospitality from them if he knows that the covenant with them has not been fulfilled. Likewise, those who