imposed by conquest is collected at the end of the year without disagreement, because they are slaves of the Muslims, and the jizyah collected from them is like the land tax. It must therefore be collected after they have received the benefit in full and the stipulated period has elapsed. All of this, however, is open to question.

As for his assertion that jizyah established by treaty is payment in return for granting them security, refraining from fighting them and sparing their lives, and that, since their entitlement to these things becomes binding and established through the treaty, the payment must be collected immediately by analogy with other contracts of exchange—this is incorrect. Rather, it is payment in return for granting them security and sparing their lives in perpetuity. Even though their entitlement to security has become binding and established through the treaty, they have not yet received or enjoyed it in full. They receive it in full only as time passes, year after year, since their protection might be breached during the period yet to come. The proper analogy is that of someone who allows a man to occupy his house for several years in return for a specified annual payment. The occupant is not obliged to pay what is due for each year until its end, [because, although his entitlement to accommodation has become binding and established through the contract, he has not yet received or enjoyed it in full].

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As for his adducing the apparent meaning of the words of Allah, Mighty and Majestic:

“Until they pay the jizyah by hand” [al-Tawbah: 29],

and his assertion that, when giving “by hand” is mentioned without qualification, its more apparent meaning is immediate payment, although it may also mean deferred payment—this is not sound. Rather, the verse is evidence for our position and demonstrates its correctness. For He said:

“Until they pay the jizyah by hand” [al-Tawbah: 29].

He spoke of jizyah in general, without singling out any part of it. Its apparent meaning therefore requires either that all of it be payable immediately, in which case “giving” means actual receipt and payment, or that all of it be deferred, in which case “giving” means establishing an entitlement rather than actual payment and receipt, as in His words, Most High:

“Indeed, We have granted you al-Kawthar” [al-Kawthar: 1].

Since it cannot all be payable immediately—for there is consensus that the jizyah for the second and subsequent years is not collected at the beginning of the first year—it follows that all of it is deferred, and none of it is collected immediately. Nor could any rational person reasonably maintain that