Abū ʿUbayd reports in Kitāb al-Amwāl, on the authority of a Companion of the Prophet—peace and blessings be upon him; the narrator adds, “I cannot recall his name at the moment”—that this Companion was asked, “Why did you levy a tithe on the Arab idolaters?” He replied, “Because they used to take a tithe from us whenever we entered their territory.”

Al-Shāfiʿī said: “The least that the Muslims are obliged to stipulate is the rate fixed by ʿUmar—may Allah be pleased with him; and if they stipulate a higher amount, so much the better.” He also said: “The ruling for an enemy combatant who enters under a pledge of safety is the same as that for a dhimmī.”

Sixth Issue: Into what may the jizyah be disbursed? The jurists concur that it is a common fund for the welfare of the Muslims, with no specific allocation, just like fayʾ according to those who hold that its disposition is left to the ijtihād of the Imām. Indeed, many have understood that in the Qur’ānic verse concerning fayʾ, the very term refers to the jizyah. If that is the case, then Islamic revenues fall into three categories: ṣadaqah, fayʾ, and ghanīmah.

This much suffices to set forth the foundational principles of this book. Allah is the One who grants success and right guidance.