If, however, he is accompanied by a female slave and claims that she is his wife or his daughter, he is to be believed, for it is practically impossible to furnish witnesses for such a matter, and the default assumption is that he does not own her; therefore, half a tenth of her value is not taken.

Likewise, no tithe is levied on the price of wine or pigs that they sell to one another—this is the explicit ruling (1).

Abū ʿUbayd (2) said: The meaning of ʿUmar’s statement, “Put them in charge of selling it and you take your share from the proceeds,” is that the Muslims used to accept wine and swine from the People of the Pact as part of their jizyah and land-tax, valuing them in money, after which the Muslims themselves would handle the sale. ʿUmar disapproved of that practice, but later permitted them to take their due from the price once the dhimmīs themselves conducted the sale. He further narrated with his chain from Suwayd ibn Ghafla that Bilāl said to ʿUmar, “Your governors are taking wine and swine in the land-tax.” He replied, “Do not take them; rather, let them sell it and then take from the price.” (3)

If a ḥarbī (enemy non-Muslim) comes to us for trade—even if he is a minor or a woman—a tenth is taken from his merchandise in one single payment, whether or not his people exact a tithe on Muslim property that enters their territory, because ʿUmar took a tenth from the people of war (4). This became well known, was uncontested, and was acted upon.