are granted safe-conduct on condition that they become people under the Muslims’ covenant of protection are subject to the same jizyah rules as those conquered by force. This is the prescribed amount of jizyah according to Mālik: it is neither increased for the wealthy because of their wealth nor reduced for the poor because of their poverty, provided they can bear it. If someone cannot bear the full amount, there is disagreement. One view is that it is waived for him; this is the apparent position of Ibn al-Qāsim. Another is that he is charged as much of it as he can bear. Judge Abū al-Hasan stated that there is no fixed limit for this. A further view is that the minimum jizyah is one dinar or ten dirhams.

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Thus, there are three opinions within the school concerning the prescribed amount of jizyah. The first is that it is the amount assessed by ʿUmar, may Allah Most High be pleased with him, with neither increase nor reduction. The second is that its maximum is the amount assessed by ʿUmar, may Allah Most High be pleased with him, but that it has no fixed minimum. This is the view adopted by Judge Abū al-Hasan. The third is that its maximum is the amount assessed by ʿUmar, may Allah Most High be pleased with him, and its minimum is one dinar or ten dirhams. This is also Abū Hanīfah’s position, except that he reckons a dinar as twelve dirhams. He therefore held that a wealthy person is charged four dinars if he uses gold currency, or forty-eight dirhams if he uses silver currency; a person of moderate means is charged half that amount, and a poor person one-quarter: one dinar or twelve dirhams.

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Jizyah is collected only from free adult males, because it is payment for granting them security and sparing their lives. Boys and women are not to be fought, while a slave is property. There are three opinions concerning a slave who is emancipated. The first is that he must pay jizyah, because he is a free man under the Muslims’ covenant of protection, and thus owes them jizyah. The second is that he owes no jizyah, because he already enjoyed security and protection of his life, whereas jizyah is payment for sparing a person’s life. The third distinguishes between emancipation by a Muslim and emancipation by a non-Muslim. This is Ibn al-Qāsim’s position and his report from Mālik. This disagreement applies only when the slave is emancipated in Muslim lands. If he is emancipated in enemy territory, however, he must pay jizyah in either case.

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Jizyah is collected from those under the covenant of protection when it falls due. There is disagreement concerning when it becomes due. One view is that it