Chapter on the Imposition of Kharaj and Jizya

Jizya and kharaj are two dues through which Allah Most High has enabled the Muslims to receive wealth from the polytheists. They coincide in three respects and differ in three respects. Their legal rulings then branch out from these distinctions.

As for the respects in which they coincide, the first is that each is taken from a polytheist as an expression of humiliation and abasement. The second is that both are forms of fayʾ revenue, to be spent on those entitled to receive fayʾ. The third is that both become due upon the completion of a year; neither is owed before then.

As for the respects in which they differ, the first is that jizya is established by explicit text, whereas kharaj is determined through independent legal reasoning. The second is that the minimum amount of jizya is fixed by the Law, while its maximum is determined through independent legal reasoning. Both the minimum and maximum of kharaj are determined through independent legal reasoning. The third is that jizya is collected so long as disbelief remains, and is annulled when Islam occurs, whereas kharaj may be collected from both those in disbelief and Muslims.

We shall begin with jizya. We say: It is imposed upon persons, and its name is derived from jazāʾ (recompense)—either as recompense for their disbelief, since it is taken from them in humiliation, or as recompense for the protection we grant them, since it is taken from them as a gesture of consideration. Jizya is collected from those who possess a revealed scripture or something resembling a revealed scripture.