Al-KāfīIbn Abd al-Barr

the collector should go to the livestock owners at their dwellings and their watering places, and it is recommended that this be done in spring, when the Pleiades first rise. As for the People of the Covenant (ahl al-dhimmah), they are summoned to bring the jizyah; the collector does not go out to them to take it, for that would subject them to abasement and humiliation, whereas zakāt is a means of purification and an act of faith.

الساعي يأتي أهل المواشي إلى منازلهم ومياههم ويستحب أن يكون ذلك في الربيع حين تطلع الثريا وأما أهل الذمة فإنهم يستجلبون لأداء الجزية ولا يمضي إليهم في أخذها لأن ذلك ذلة وصغار وأما الزكاة فطهر وإيمان

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