Al-Muwaffaq added that the imam may waive the tithe altogether whenever he judges that doing so serves the public interest.

Whenever the levy is taken, a written certificate must be issued to the payers so that it stands as their own record and as proof against any officials they may meet on the road.

The tithe is not to be collected a second time unless someone is now carrying more property than he possessed on the first occasion; in that case the assessment is made only on the surplus, for that portion has not yet been tithed.

(It is categorically unlawful to impose a tithe on the wealth of Muslims, as well as the various charges that rulers lay upon the populace without a Sharʿī basis; there is unanimous agreement on this (1). Al-Qadi said, “No ijtihad is admissible in the matter.”)

The Shaykh (2) stated: A marriage guardian who believes such a union to be forbidden may rightly prevent his female ward from marrying a man who would maintain her only out of her own resources, for that refusal rests on a legitimate ground.

(The imam is responsible for their protection)—that is, the dhimmis—(and for shielding them from harm), because they have paid the jizyah in return for that; (and for rescuing their prisoners of war), for the rulings of Islam apply to them and their covenant is permanent, so this (3) becomes incumbent upon him just as it is with respect to Muslims, (after securing the release of our own captives), for he begins with the Muslims, whose sanctity is greater, (even if the dhimmis had not fought on our side). This contrasts with al-Qadi’s view, who held that their ransom is only obligatory if the imam had sought their aid in battle and they were subsequently captured.

(It is disliked for a Muslim to seek help from a dhimmi in any affair of the Muslims—such as clerical work, administrative posts, tax collection, distribution of state revenues, division of spoils, custody of such funds in the public treasury or elsewhere, or their transport)—that is, moving the assets mentioned from one place to another—(except in a situation of necessity), for Abu Musa once entered upon ʿUmar with a document in which had been written