The Issue of Jizyah

The concept of Jizyah appears to be objectionable in the sight of some, although it was merely a tax that was levied upon the non-Muslim citizens in order to manage the system of government, and which was spent directly on the taxpayers themselves. With these funds, the government would safeguard their rights, and arrange for their ease, comfort and welfare, and would make armies available for the protection of their lives and wealth. One may raise the allegation as to why this tax was specific to non-Muslim citizens alone. The answer to this is that firstly, the aforementioned tax was considered to be a remuneration for military services rendered by the Muslims, but from which the non-Muslim population was held to be exempt. In other words, where every Muslim was compelled to serve in the military by law, the non-Muslim population was exempt from this requirement. In this case, it was only fair that the non-Muslim population also bear to some extent the military expenditures of the Islāmic state. This is the definition of Jizyah. In addition to this, further contemplation establishes that in actuality, Islām has divided the issue of tax into three branches:

Firstly, tax which is only specific to Muslims, such as Zakāt. Secondly, tax which is only specific to non-Muslims, such as Jizyah. Thirdly, general tax which could be imposed on everyone according to the circumstances, such as land tax. The reason for this division and difference was because the Islāmic State was required to perform certain tasks which related to the religious requirements of the Muslims in particular and it was far from justice that their burden be put upon the non-Muslim population. Therefore, with immense integrity, Islām made certain taxes specific to Muslims while others were made specific to non-Muslims. Hence, where both religious and political needs were funded by the tax specific to Muslims known as Zakāt;1 no religious requirement was funded by the tax specific to non-Muslims known as Jizyah.2 It is for this reason that in most cases, the tax of Zakāt which is especially levied on Muslims is greater than the tax of Jizyah, because its expenses are far greater. Therefore, if one contemplates, the tax of Jizyah which is specifically levied upon non-Muslims is proof of the immense integrity of Islām and the Founder of Islām. However, it is unfortunate that foolish people have turned this very point into a bone of contention.

Now remains the question relevant to the specification and collection of Jizyah. In this regard as well, Islām has established such a lofty example that its like can be found nowhere else. The first thing which should be noted is that Islām has specified no percentage for the tax of Jizyah; rather, it has left it open to the circumstances of every era and nation. As such, history proves that the Holy Prophet(sa) himself instituted different forms and percentages of Jizyah among the various tribes of Arabia. For example, the Holy Prophet(sa) instructed the Christians of Najrān to collectively pay on a yearly basis in the form of 2,000 shawls and a few other items of necessity.3 However, in contrast to this, it was fixed that the people of Yemen would pay an average of one dinar4 per person every year.5 Similarly, after the demise of the Holy Prophet(sa) his Khulafā’ maintained the same practice, whereby the tax of Jizyah was collected by every nation according to its individual circumstances, and this tax was divided amongst individuals in such a manner that every person was only made to bear as much financial burden as was possible. It is ascertained from history that in the era of the Four Khulafa,’ forty-eight dirhams6 were collected by those people who were considered to be affluent. People of average means were obliged to pay twenty-four dirhams yearly and those of meagre means, a mere twelve dirhams yearly.7

Furthermore, this minor tax was not applicable to the entire non-Muslim population; rather, people who fell into the following categories were exempt:

1. All those who had devoted their lives to the service of religion

2. Every woman and child

3. An old or elderly person who was unable to work

4. A blind person, or people who were disabled and thus, unable to work

5. All those who were poor and needy, whose financial state could not bear the burden of Jizyah.8

In the collection of Jizyah, the following principles are taken into consideration:

1. The person who is liable for Jizyah has the right to pay it in the form of cash or offer goods equivalent to the same value.

2. With regards to the collection of Jizyah, it was strictly instructed that there should be no harsh treatment and physical punishment was especially prohibited.

3. If a person owed a certain amount of Jizyah, and he happened to pass away, the amount was waived; and the inheritors of the deceased were not considered responsible to pay the amount, nor was it deducted from a person’s inheritance.9

Does any nation give such privileges to another in this day and age? Not only has a course of leniency been employed in the specification of Jizyah; rather, even after its obligation, if the financial state of a person made it impossible to pay Jizyah, the amount owed by him would be waived. Therefore, the following incident is an interesting example of this very fact. It is narrated that on one occasion Ḥaḍrat ‘Umar(ra) happened to pass by a place where various non-Muslims were being treated harshly to some extent in the collection of Jizyah. When Ḥaḍrat ‘Umar(ra) caught sight of this, he stopped immediately and angrily inquired, “What is the matter here?” It was submitted, “These people do not pay Jizyah and claim that it is beyond their means.” Ḥaḍrat ‘Umar(ra) responded:

“Then there is no reason for such a burden to be placed upon them which is beyond their capacity to bear. Leave them. I have heard the Holy Prophet(sa) say, ‘He who causes grief to people in this world, shall be punished by God on the day of resurrection.’” Thus, there Jizyah was waived.10

Due to the emphatic instructions of the Holy Prophet(sa), Ḥaḍrat ‘Umar(ra) was so concerned for the non-Muslim population under his rule that upon his deathbed, he especially left a will which read as follows:

“I advise the Khalīfah who succeeds me to treat the non-Muslim citizens of the Islāmic State with extreme compassion and kindness. Fulfill treaties settled with them and protect them. Fight their enemies on their behalf, and do not in any case, place a burden or responsibility upon them which is beyond their capacity.”11