Book 19, Number 4294 states that Muhammad commanded his military leaders to demand jizya from non-Muslims if they refused to accept Islam, and to fight them if they refused to pay.
Al-Muwatta
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Book 17, Number 17.24.46 states that Umar ibn Abd al-Aziz relieved those who converted to Islam from paying jizya. It also gives the sunnah on those who must pay jizya, principally non-Muslim males who have reached puberty, rather than zakat, as zakat is for the purpose of purifying Muslims, whereas jizya is for the purpose of humbling non-Muslims. It also outlines the additional jizya travelling traders must pay, and the rationale for that.
Al-Muwatta
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Book 17, Number 17.24.44 states that Umar ibn al-Khattab imposed a jizya tax of four dinars on those living where gold was the currency, and forty dirhams on those living where silver was the currency. As well, they had to "provide for the Muslims and receive them as guests for three days".
Al-Zamakhshari
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, a Mutazili author of one of the standard commentaries on the Quran,[21] said that "the Jizyah shall be taken from them with belittlement and humiliation. The dhimmi shall come in person, walking not riding. When he pays, he shall stand, while the tax collector sits. The collector shall seize him by the scruff of the neck, shake him, and say "Pay the Jizyah!" and when he pays it he shall be slapped on the nape of the neck."[21]
Al-Mawardi (the famous Shafi%u2019i jurist of Baghdad)
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, stated in al-Ahkam as-Sultaniyyah (The Laws of Islamic Governance) that jizya is paid by the enemy in return for peace, and if the payment of jizya ceases, then jihad is resumed.[9]
Sayyid Abul Ala Maududi's Chapter Introductions to the Quran :
states that Muslims were enjoined to tolerate the misguidance of non-Muslims only to the extent that they might have the freedom to remain misguided if they chose to be so provided that they paid Jizyah as a sign of their subjugation to the Islamic State."[20]
Abu Yusuf, an eighth century Hanafi jurist
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states in his Kitab al-Kharaj that The wali [governor of a province] is not allowed to exempt any Christian, Jew, Magian, Sabean, or Samaritan from paying the tax, and no one can obtain a partial reduction. It is illegal for one to be exempted and another not, because their lives and possessions are spared only on account of the payment of the jizya.[22
Javed Ahmed Ghamidi
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writes in Mizan that certain directives of the Qur%u2019n were specific only to Muhammad against peoples of his times, besides other directives, the compaign involved asking the polytheists of Arabia for submission to Islam as a condition for exoneration and the others for jizya and submission to the political authority of the Muslims for exemption from death punishment and for military protection as the dhimmis of the Muslims.[24][25]
he protests the practice of summarily appropriating livestock from dhimmis; he states that livestock should only be taken as jizya. In Book 17, Number 17.24.46, he states that the sunnah is that jizya is only taken from male dhimmis and Zoroastrians who have reached puberty. Jizya is imposed on non-Muslim "People of the Book" to humble them.
