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There are two views concerning someone who embraces Islam after the jizyah has become due from him—whether at the beginning or the end of the year, according to the disagreement discussed above—as to whether his liability for it lapses. Al-Shāfi‘ī held that it does not lapse and that payment is collected from him after he embraces Islam. Abū Hanīfah—may Allah Most High have mercy on him—held that his liability lapses upon embracing Islam. This is also the position of Mālik—may Allah Most High have mercy on him—and all his companions. The evidence for this is the statement of the Messenger of Allah ﷺ: “No jizyah is due from a Muslim.” ‘Umar ibn ‘Abd al-‘Azīz—may Allah Most High be pleased with him—wrote to his officials instructing them to remit the jizyah of those liable for it as soon as they embraced Islam, since remission can apply only to something already due. As for their exemption from future jizyah after embracing Islam, this is not an obscure matter that would require ‘Umar—may Allah Most High be pleased with him—to write to his officials about it. His words therefore cannot properly be understood in that sense.

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With regard to the collection of jizyah, unbelievers fall into four categories: those from whom it is collected by agreement; [those from whom it is not collected by agreement]; those from whom its collection is disputed; and those concerning whom there is disagreement over what is collected as jizyah.

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Those from whom jizyah is collected by agreement are the People of the Book and the non-Arab Magians.

It is collected from the People of the Book on the explicit authority of the Quran. Allah, Mighty and Majestic, says:

“Fight those among the People of the Book who do not believe in Allah or the Last Day, who do not forbid what Allah and His Messenger have forbidden, and who do not follow the religion of truth, until they pay the jizyah in submission, while humbled.” [al-Tawbah: 29]

As for the non-Arab Magians, who are not among the People of the Book, jizyah is collected from them on the authority of the Sunnah and by analogy. The evidence from the Sunnah is his statement in the hadith of ‘Abd al-Rahmān ibn ‘Awf: “Treat them as you treat the People of the Book,” meaning with regard to jizyah,