Jizya is not collected from a khunthā mushkil (a person of indeterminate sex). If the ambiguity is resolved and he is determined to be male, jizya is collected from him thereafter, but not for the period before that.

There are three reports from Aḥmad concerning the amount of jizya. The first is that both its minimum and maximum are fixed. Thus, twelve dirhams are collected from a poor working man, twenty-four from a man of moderate means, and forty-eight from a wealthy man. This was transmitted by a group of authorities. The second is that neither its maximum nor its minimum is fixed; rather, increasing or reducing it is left to the imam’s independent legal reasoning. Al-Athram transmitted this view, reporting that Aḥmad said: “The jizya is reassessed according to what they can afford: it may be increased or reduced, according to what the imam deems appropriate.” The third is that its minimum is fixed but its maximum is not. Accordingly, the imam may increase it beyond the amount fixed by ʿUmar, but may not reduce it. Yaʿqūb ibn Bukhtān transmitted this view, reporting that Aḥmad said: “The imam may not reduce that amount, but he may increase it.” The first view was preferred by al-Khiraqī, while the third was preferred by Abū Bakr.

If a treaty is concluded with them stipulating that the ṣadaqah (alms-tax) imposed on them be doubled, it is doubled, as ʿUmar, may Allah be pleased with him, did with Tanūkh, Bahrāʾ, and Banū Taghlib in Syria. It is collected from women and children as well. The position expressly recorded from Aḥmad concerning children appears in the report of Ibn al-Qāsim. This is because the levy here is jizya imposed by way of a treaty, so women and children are treated alike with respect to it. This is supported by a report transmitted by Abū ʿUbayd through his chain of transmission. He said: “The Messenger of Allah, peace and blessings be upon him, wrote to Muʿādh: ‘For every male and female who has reached puberty, one dinar, or its equivalent in Maʿāfir garments.’”