Islamic Studies (Islamabad) 14:4 (1975)

THE CONCEPT OF JIZYA IN EARLY ISLAM

ZIAUDDIN AHMED

The tax of Jizya is imposed upon the non-Muslim subjects of a

Muslim state. In view of the general body of the Fuqahd', it is imposed
upon the non-Muslims as a badge of humiliation for their unbelief, or
by way of mercy for protection given to them by the Muslims. Some
Fuqahd' consider this tax as punishment ( -r?+ ) for their unbelief, there
being no economic motive behind its imposition, because their continued
stay in a Muslim land (Drir al-Zsltm), is a crime, hence they have no escape
from being humiliated. 1

However, the institution of Jizya is based on verse No. 29 of SCra

Tawba: 3+b r.34 9 -+.>$I +
"Until they pay Jizya readily being brought low". It seems that
a tendency to understand the verse in question .in a compact literal sense
rather than in its real historical perspective had led many Fuqahd' and ex-
egetes to consider Jizya as a mark of degradation for non-Muslm subjects
and then to infer corollaries reflective of their humiliation. For example,
some Fuqahd' say that non-Muslim subjects should not ride a horse and
should go on foot while paying Jizya. Some have gone to the extent of
suggesting that the Jizya payers should first be caught by their beards and
then be ordered to make the payment. According to a section of the
Fuqahd', the Jizya payers, as a mark of their being degraded people, should
not be allowed to wear such garments as worn by the Muslims; a display
of their humiliation should always distinctly be made in their wears, in
their apparel, in their movements, and even while riding cattles.2 It seems
that these Fuqahd' in making far-fetched theories about the term Sdghiriin
have suggested such provisions as are probably contrary to the facts and
certainly opposed to the ethics of Islam.

In the usage of Arabic language, the phrase 4 9is used when one
presents something to some one else. The word 3w+ derived from +
or r;means to be low in status, in opposition to or +
which

Dr Muhammad Hamidullah Library, IIU, Islamabad. http://iri.iiu.edu.pk/

294 ZIAUDDIN AHMED

means to be in a position of exaltedness. &,/b is employed for those

who find themselves in a position of adjectness.3 It is then apparent that
, and &,/b are complementary to each other rendering the sense
.4 F
of the verse: Until they pay Jizya submissively admitting their status
of humiliation.

There is no reason to take the state of submissiveness for

non-Muslim subjects in a strict literal sense. It must be taken rather in
the political sense. Shiifi'i takes the word in question in the of sense sub-
mission to the authority of Islam.' According to Righib, the word d+L.
denotes obedience to the authority of Islam (-%dl -+Jb +ljl)s
A close study of the early history of Jizya particularly since its
imposition by the Prophet till later in the period of Khulafa' RRiishidiin
will reveal that it was a tax through the payment of which the non-Muslim
subjects were expected to pay allegiance to the political authority of Islam.
There is nothing to prove that it was imposed just to humiliate them or to
make them socially degraded.

As a matter of fact, Jizya or poll tax had been in vogue since before
the advent of Islam. The Greeks are reported to have imposed a similar
tax upon the inhabitants of the coastal regions of Asia Minor during
500 B.C. The Romans imposed similar taxes upon the people they con-
quered, and the amount was much heavier than what was later imposed
by the Muslims. The Persians are also reported to have introduced a
similar tax upon their subjects.6 According to Shibli Nu'mgni, the word
Jizya itself is the Arabicised version of the word c;?T(Kizyat), meaning
a levy which the Persian rulers used to employ in administering the affairs
of war. Shibli further indicates that this term was either in currency in
both the languages, or the Arabs adapted it from the Persian language.
Whatever the case, it is certain that the Arabs first knew about this tax
from the Persians. The Sasanid emperor Nawsherwan is reported to have
introduced a tax,' upon his subjects also termed as Jizya by the Arab
historians, with the exemption of the nobility, satraps, military personnel,
secretaries and those in the service of the emperor, at the varying rates
of 12181612 dirhams upon each person.
Jizya ~ d e the
r Prophet
Jizya was not introduced until around the battle of Tabiik
in the 8th year of the Hijra when the related verse was revealed.
 THE CONCEPT OF JIZYA IN EARLY ISLAM 295

The Charter of Medina, which may be called the Magna Carta for the
foundation of the Islamic state at Medina, decreed by the Prophet soon
after his migration, does not contain any provision for Jizya or any other
regular taxes. This Charter, as it came into force earlier than the revela-
tion of the verse of Jizya, does not seem to have direct relevance to our
present study. Nevertheless, it is certainly the basic and historical docu-
ment to determine the status of non-Muslim inhabitants in an Islamic
State. And the tax of Jizya, in its popular notion, unquestionably has
a deep involvement with the status of non-Muslims in a Muslim state.

The Charter was basically a tripartite formula for the confederal

existence of the Muslims at Medina, i.e., the Muh8jir.v and the An@r on
the one hand, and the Medinese Jews on the other, under the supremacy
of the Prophet of Islam. The very preamble of the Charter defines the
position of Muhammad (peace be upon him) as the Prophet of God, and
in a subsequent clause it has been explicitly stated that all disputes shall be
referred to him.* This is a clear indication of his supreme position in the
new polity sought to be established under the Charter. The other religious
groups then living in Medina, especially the Jews, were guaranteed complete
protection with a social and political status not less viable than what was
envisaged for the Muslims. The most significant is the fact that the non-
Muslims who were a party to the Charter were declared as integral part
(i~!, Ll) of the Prophet's newly concieved polity so long as they remained
faithful to its terms.9

As the Charter was decreed in the pre-Juya period, some suggested

that the Prophet had to decree it when Islam was still in its
early stages, and the state inaugurated by him was not yet strong enough
to impose Jizya upon the non-Muslims.1o This suggestion seems to
be irrelevant in view of the spirit of subsequent events of Jewish
conspiracies against the Prophet provide us with ample proof that the
Jews were never reconciled to the new polity and were never faithful to the
terms of the Charter; they opposed the Prophet .to tooth and nail.
sometimes openly and sometimes by embraching Islam hypocritically,
and in collusion with the enemies. It is, then, actually the treachery of the
Jews, not the strength of Islam, that deprived them of the rights and
privileges accorded to them under the Charter and ultimately they were
exiled from Medina. 1 1 fl ,

However, with the conquests of Mecca in the 8th Hijri, and, soon
296 ZIAUDDIN AHMED

after, of Tabiik, almost all the f o r m that could have been a factor in
challenging the authority of the Muslims were subdued. The expedition
of Tabfik, in particular, frustrated a major Roman onslaught upon the
Muslims. The Christian principalities bordering the Syrian regions were
now compelled to think in arriving at some political settlement with the
undisputed authority of the Prophet. They agreed to pay Jizya and were
granted complete protection of their life, property and religion.12 Simi-
larly, during this period, a large nurqber of deputations of different Arab
tribes and clans came to the Prophet and offered their allegiance by em-
bracing Islam. They were promised protection of life and property on
the understanding that they would faithfully obey the Islamic tenets.13

The Prophet made covenatns and executed agreements with the tribes
of both Muslims and non-Muslims. It is not within the scope of the pre-
sent paper to undertake their detailed discussion. But a comparative
and analytical study certainly helps us to delineate the objectives underly-
ing the imposition of Jizya. We notice that in none of the covenants and
agreements, the terms offered to the Muslims were dissimilar to those
offered to the non-Muslims, except that the former were required to prove
their allegiance by faithfully performing the Islamic tenents (including the
payment of Zaktit) and the non-Muslims by the payment of Jizya. By
guaranteeing all protection in unabmiguous terms to the members of the
Christian monastery and the Jewish Rabbinate, all possibilities of alluring
the respective communities to convert to Islam wefe annuled. It also
does not appear that those converted to Islam were accorded any privileged
status over those W ~ retained
O their previous faith, nor does it appear that
the non-Muslims who were to pay Jizya were, for the matter, burdened
with any humiliating provisions. As against their submission to the autho-
rity of the Prophet, both Muslims and non-Muslims were guaranteed the
same protection of God and His Prophet for their persons, properties and
performance of religious rites. It is worth noticing that the security under
the protection of God and His Prophet was guaranteed to both communi-
ties - Muslims and non-Muslims - in the same phraseology and in the
same spirit, such as:

(i) $1 : You are secure,

(ii) J-. bj J L& 1391 : YOUare secure with the dhimma

of God and with the dhimrmr of Muhammad.
 THE CONCEPT OF JIZYA IN EARLY ISLAM 297

(iii) +J -bJ3 31 -*;I *L : This is a guarantee of security from

God and His Messenger,

(iv) *Jr,""J
9 GI -bj 4 : For you is the dhimma of God and the
dhimma of His Messenger,

(v) ; J 1 : The Messenger is your neighbour providing

protection,

(vi) y -&j9 : Protection of God and the dhimma of

Muhammad.' 4

Jizya under the Caliphs

The covenants made by the Prophet with non-Muslims continued

to remain in force in subsequent times. The Christians of Najrjln got the
Prophet's covenants with them renewed with the same terms and almost in
the same language by Abii Bakr, and the later Caliphs.
The Christians of NajrHn, however, had to be deported by 'Umar from the
Yemen to Kiifa for their subversion against the State and for their indul-
gence in usury. Inorder to discharge the responsiblity of dhimma guaran-
teed to them by the Prophet, the second Caliph, with a provision of the
exemption of Jizya for two years, even ordered for them the grant of sufii-
cient hnds in Iraq or Syria wherever they wished to settle. With a view
to fulfilling the obligation of dhimma, 'Uthman went a step forward with
a further cut in the amount of Jizya when he found that the amount imposed
by his predecessor was not favourable to them. 'A1I is reported to have
continued all the favours accorded to them so far.15

Among the treaties and covenants made with the subjugated non-
Muslims during the period of the h t two Caliphs, signed by themselves
or by their administrators, those administered by Abti 'Ubayda, as we can
see them in Abti Yiisuf's KirrSb al-Khariij,1 6 , appear more stringent than
those by others in respect of the conferment of personal and religious
freedoms. The terms stipulated by AbO 'Ubayda in his agreement with the
subjugated population of the Syrian principlaities, although may not be
considered as humiliating as in the literal sense of the term, nevertheless,
contain provisions prohibiting the raising of new churches, and synagogues
display of holy crosses in public places of Muslims, and grazing of
swines in the vicinity of Muslim quarters. KhBlid's treaty with the people
of Him, a predominantly Christian principality of Syria, gives a p i e
2!U ZIAUDDIN AHMED

ture different in some respects from the treaties made by Abii 'Ubayda.
Khilid permitted the existing churches and synagogues to continue their
ecclesiastical functions and ringing of church bells except at the time of
Muslim prayers and also allowed display of holy crosses. His treaty with
the people of m r a is completely silent about prohibitory terms, as we see
them in Abii 'Ubayda's, with regard to the construction of new churches
and synagogues, display of holy crosses in public places of the Muslims
and ringing of church bells on the days of festivals.17
Abii Yiisuf after elaborating the main features of the treaties
made particularly by Abii 'Ubayda, arrives at the conclusion that the exist-
ing Jewish and Christian religious centres will be allowed to continue their
functions and will not be demolished, for the treaties gave complete
religious freedom to the Jews and the Christians concerned. The
Khulafg al-Rgshidiin also upheld this freedom throughout their tenure
and did not demolish any of the existing churches and synagogues. 1 8 But
it i s not c!ear why Abii Yiisuf is so strongly reluctant to allow the Jews
and the Christians to build new religious centres, inspite of the fact that
the relevant treaties do not contain any categorical term in this respect.
It is also surprising that the Z m h recommends demolition of churches
and synagogues constructed during the post treaty period.19

However, in support of the humiliation theory of Jizya developed

particularly by the Fuqahi' in regard to stamping dhimmis' shoulders,
cutting hair from their foreheads, wearing of clothes dissimilar to those of
the Muslims and similar other humiliating practices, we probably cannot
cite a single word from the Prophet or the first Caliph. It is, however,
related that 'Uthman b. Hunayf and Hudhayfa b. al-Yamin who at the
instance of 'Umar surveyed the lands of the Sawad and levied the taxes
of Khardj and Jizya upon the non-Muslims, introduced the system of stamp-
ing on their shoulders.20 Some reports suggest that 'Umar himself sent
instructions to army administrators to stamp on the shoulders of the
Jizya payers, cut off hair from their foreheads and make them wear such
apparel as to look different from Muslims.21
'Umar b. 'Abd al-'Aziz, who has been very often referred to by the
Fuqahd' in support of their humiliation theory, reportedly wrote to one of
his administrators :
"All Crosses raised publicly and openly must be broken and des-
troyed. Jews and Christians must not ride on horse saddles;
 THE CONCEPT OFJIZYA IN EARLY ISLAM 299

they should ride on pack saddles (on mules or asses). Their women
also must not ride on horse saddles; they should ride on only
pack saddles. In this regard you must act strictly. Put a ban
on those Christians, who are under your administration, to wear
gowns, silken and Yemeni embroidered garments. It has been
reported to me that many of the Christians have again started
wearing turbans and have abandoned using waist-belts, and that
they are keeping long hair (to the limit of Junima and Wafra)
instead of cutting it short".

"I swear by my life! If you allow the above practice to continue,

it will be an indication of your weakness, inability and hypocrisy.
Whenever these people take recourse to such activities, they do so
to test your strength. See and do not allow them to perform such
act as I prevented them fromW.22
The last portion of this letter makes it clear that in emphasizing.
upon various humiliating provisions for the non-Mulsim subjects, 'Umar
ibn 'Abd al-'Adz had in his mind the question of their u n q u s e d
loyalty to the authority of the state. Any movement or activity of the
non-Muslim citizens or any other group of citizens, which tantamounts to
challenging the authority of an Islamic state, must be restricted.

It is certain that the Prophet's period did not witness any opposition
or resistence to the imposition of Jizya, on the part of non-Muslims. Pro-
bably such was the position during the time of the first Caliph. No opposi-
tion to Jizya during his Caliphate is on record. The second Caliph,
however, had to change his orders on more than one occasion for the
collection of Jizya. Banii Taghlib, an influential tribe of Arab stock,
on feeling humiliated at the Caliph's order for Jizya, refused to pay it and
instead volunteered to pay Sadaqa at the double rate. 'Umar first refused
to accede to this proposal, and consequently many memberc of Banii
Taghlib crossed over to the Romans and swelled the ranks of the enemy.
Ultimately, the second Caliph, at the counsel of Nu'mBn b. Jur'a, a Com-
panion of the Prophet, had to rescind his orders. He agreed to accept
Sadaqa twice the usual rate.23 A similar story is reported of another Chris-
tian tribe named Banii Ghasdn. Jabala b. al-Ayhum, prince of the tribe
remonstrated aganist imposition of Jizya upon his tribe, and eventually
fled from the country along with 30,000 of his followers and joined the
Romans. 'Ubftda b. $ h i t , a Companion of the Prophet, suggested that
it would have been wiser for the Caliph to accept Sadaqa from the
Ghassanids and thus soften their opposition to Islam. 'Umar's efforts
to win back Jabala to the country on the assurance of allowing him to
retain the faith of Christianity and to pay $a&qa instead of Jizya bore
no fruit. Jabala never came back.24 ShB6'i lists two other clans of
Arab Christians, named Taniikh and Buhra who protested against
Jizya and volunteered to pay Sadaqa at the double rate.25
Nevertheless, it is evident that whenever the second Caliph faced
any discontentment among any non-Muslim community over the levy of
Jizya, he took no punitive measure. His policy was to look for the greater
interest of the State by relieving such community of the feeling of humilia-
tion and social degradation and replacing Jizya with &Yadaqaat double
the rate, at their own request. Here it is worth speculating on what
would have been the attitude of 'Umar, if more communities of non-
Muslim subjects, even all of them, had demanded relief from Jizya
and payment of tax in some other form. Probably, 'Umar would not have
jeopardized the interests of the State by insisting upon collecting Jizya
and not allowing any alternative source of taxation. It is also worth recal-
ling that with the later conceptualization of jizya in terms of humiiiation,
opposition to it emerged whereas no opposition to Jizya by its incumbents
during the time of the Prophet and the first Caliph has been reported,
when it was a simple tax to be raised from the loyal non-Muslim
communities.
Natore of Jizya
Now what does the word Jizya in the Qur'in really signify? Is it
a poll tax on the heads of non-Muslim subjects as popularly understood?
Or is it a tribute - a fixed sum of money - in cash or in kind, paid by
a non-Muslim community to a Muslim state? Or is it a tax proportionate
to produce, or a tax on lands in possession of non-Muslim subjects? To
define the tax of Jiyza in clear terms, these are some important questions
which require careful investigation.

The theories developed by the Fuqahd' are based on the popular

assumption that Jizya and Kharcfj signify two different meanings: Jizya,
poll tax, and Kharr7j. land tax. But the related verse of Jizya in the Qur'Bn
does not indicate either. Also in our sources we encounter such phrases
as 'Jizya on their landr' and 'Kharcfj on their heads'. In view of such
phrases one may deduce that both are synonymous terms. But the
 THE CONCEPT OF JIZYA IN EARLY ISLAM MI
difficulty is that Jizya on land is, infact, a land tax, and Kharij on head is
a poll tax. Therefore, in the words of Dennett, "since we are talking in
terms of history, not in terms of philology, the problem is not what the
taxes were called, but what they were."26

We know that it was around the battle of Tabiik that the verse of
Jizya was revealed and a number of non-Muslim tribes entered into treaty
with the Prophet and accepted the terms of Jizya. Uhanna b. Ru'ba, the
Chief of Ayla, agreed to pay a Jizya of 300 dinars from a tax of one dinar
upon each adult in addition to serving as hosts to the Muslim travellers to
their regions. Similar were the terms with people of Adruh and Jarba. The
Jews of Maqna agreed to pay the Jizya of a quarter of the produce of palm-
dates, a quarter of the caches of their fishing rafts and a quarter of what
their women wove. The Christians of Najran accepted the term of paying
the Jizya (It is said that the Christians of Najran were the first to pay Jizya)
of 2,000 suit lengths of cloth, 1,000 in Rajab and the rest in Safar. This
was in addition to the term of loaning to the Muslim army 30 pieces of
several kinds of armour and riding cattle. However, from the accounts
given by the historians about the imposition of Jizya by the Prophet, it
may be concluded that in most cases it was in the form of a tribute, in cash
or in kind. It is probably in the case of the Magians of Bahrayn and Yemen
that the Prophet had instructed his administrators to imposeJizya at therate
of one dingr or a piece of Mul@rl cloth of the equivalent value upon each
adult.2 7.

Now the question is whether Jizya of a fixed tribute, in cash or in

kind, as we find it in the case of the people of Ayla etc. and also in the
case of the Christians of Najriin, or of a tax proportionate to produce,
as on the Jews of Maqna, or a personal tax of one dinar, as in the case of
the Magians, was simply a poll tax, or it also constituted a general tax,
i.e., Kharcij etc.

We must, first of all, determine whether during the time of the

Prophet the non-Muslims were liable to pay any tax other than the afore-
said Jizyas, or whether there is any evidence that two taxes were exacted in
the name of Jizya, one as poll tax and the other as land tax. The question
of two taxes, one in the name of Jizya and the other by any other name may
summarily be dismissed, because we have no such testimony in our sources.
As regards the second question, it is certain that during the time of the
Prophet non-Muslims were never asked to pay two taxes. In case of the
302 ZIAUDDIN AHMED

tribute tertitories where non-Muslim subjects retained their ownership

of land, there was no tax in addition to the fixed tribute. Similarly the
Christians of Najran who were not yet deported from their lands, were
not liable to pay any tax other than what they were required to pay in kind
and as serving hosts to the Muslims who travelled to their regions. The
Jews of Maqna retained their lands and other crafts with the only condition
of paying half of their produce, agricultural, industrial and so on. The
Magians, upon whom the imposition of Jizya was to the count of one dingr
per adult male, are also not reported to have been made incumbent for any
other tax on account of their lands, or on account of their crafts. The
letters sent by the Prophet to al-Mundhir b. SBwa, the ruler of Barayn,
indicate clearly that the tax of one dinar, or its equivalent in Mu'rSfirI
cloth, was upon those who possessed land. The landless were required
to pay a Jizya of four dirhams and a stripped woolen cloak. In one
of his letters to al-Mundhir, the Prophet clearly wrote:zs

i s l s ?IJ>
~ 9~1
rJ & &J Jf-& 4jJ
"I impose upon each man who has no land four dirhams and a
piece of cloak".

Subsequently during the time of the Caliphs, the treaty lands conti-
nued to pay Jizya/Kharij tribute as before, because their tax, according to
the terms of treaty, wuld not be increased above the stipulated amount.29
It, however, appears that it was during the time of 'Umar that two taxes
were imposed upon the non-Muslims of the Sawad, one as Kharij on ac-
count of lands, and another as graded Jizya (48124112 dirhams) upon heads.
Specifically exempt from this tax were the poor, unemployed, blind,
sick, priests and monks. Thus it can be said that 'Umar levied a poll tax
on the non-Muslims of the Sawad; the authorities dealing with the tax
system of the Sawid carefully distinguished between the two taxes, when
necessary, by the phrase 'on land', and phrase 'on head', or 'on
neck'. Furthermore, a non-Muslim living on Kharij land (taken by force)
by embracing Islam became free from poll tax (Jizya on his head), but
not from Kharij on his lands.30
However, the tax system of early Islam was not an innovation of the
Muslims. It would appear that in every territory 'Umar adopted in
principle the same tax system (probably with the exception of lands
capitulated by treaties) as was prevalent at the time of the conquest
of that territory. The system of Kharij on per Jarib of land and
 THE CONCEFT OF JIZYA IN EARLY ISLAM 303

Jizya on heads (poll tax) as adopted by 'Umar in the Sawad was of

Persian origin. In Syria, also, the second Caliph followed the Byzan-
tine system of collecting the two taxes, one on account of lands and
another on account of heads. Dennett's investigation of Egyptian
Papyri makes it clear that, besides land tax, a real poll tax-did exist in
Egypt before Islam, because in the collection of this tax in some in-
stances the payers were arranged by the street. Accordingly in Egypt
also there were two regular taxes in early Islamic period, a Jizya
of two dinars upon each male adult as distinct from the land tax. The
land tax generally was three artabae of wheat and two qisfs of honey,
olive and vinegar etc. Subsequently, according to a second capitula-
tion, 'Umar agreed to receive two dinars from each person for the
artabae of wheat and for the q@s of vinegar, oil etc. along with the
two dinars as poll tax. All Khorasan was an 'ahd territory, and the inha-
bitants paid a fixed tribute which they collected themselves. But, in
fact, the system of taxation was Sasanid. The inhabitants actually paid
a land tax or a trade tax, and a poll tax. There was no difference in the
kind of taxes paid in the Sawad and in Khorasan. However, the methods
of collection were different. In the Sawad, the Arabs themselves assessed
and collected the taxes, and in Khorasan, the local chiefs and princes were
in charge of assessment and collection.3 I

Conclusion
It would now appear that Jizya in different parts of the early Muslim
Caliphate was not necessarily a poll tax. It was simply a tax-a
financial obligation upon a non-Muslim community or their individuals,
similar to that upon the Muslims. It is upon the state to determine the
nature of this tax. During the time of the Prophet, it was, in most places,
a fixed tribute in kind or in cash, and in some places, a fixed tax upon
individuals. Later, under the Caliphs, it was a fixed tribute consisting of
a fixed sum of money and a fixed amount of agricultural produce, and
the tBx was raised by a tax on land and a tax on income - the poll tax.
At times the Jizya was simply a poll tax as we find it in the Sawid
and elsewhere. Here we must again take cognizance of the verse
concerned. In the light of the verse what really matters is the sub-
mission of the communities of non-Muslims or indviduals, by way of
payment of a prescribed financial obligation, to the authority of Islam.
What should be the exact nature of that financial obligation, the state
is free to prescribe it in accordance with the exigencies of time.
 ZIAUDDIN AHMED

NOTES
1. Mawardi, AI-A&dm al-Sul;ciniyya(Cairo. 129811880-81). p. 136; Sarakhsi, MabsP;
(Cairo. MNba'ah al-Sa'dda, 132411906-7). X:77-78; Cf. Aghnides, Mohammedan
Theories of Finance (Lahore. 1961). p. 397.
2. Razi, Tafsir KKar (Cairo: Khayriyya, 130811890-91). IV:417; Aba 'Ubayd. Kitrib
al-Amw-1 (Cairo, 135311934-35). p. 19; MBwardi, A@dm, pp. 138-40.
3. Tabari. Tafsr, (ed Mabmad Mubarnmad ShBkir, Dar al-Ma'Brif, Cairo, 1958).
XIV : 198-200.
4. Kit& al-Umrn (Cairo, BEkq 132211904-5). IV: 99; VIU: 277 (138111961 ed.).
5. 'Abduh, Tafsir a / - M a ~(Cairo.
r DBr al-Maniir, 13681194849). X:342-3; Mdghi,
Tafsir (Cairo, ualabi, 138311953), X:91.
6. Jurji Zaydzln, Ta'rikh al-Tamaddun al-Zslrimi (Egypt, Matba'ah al-HilB1, 1902).
1:169-70.
7. Ibid; 'Abduh, Tafssir. X:343-44; Mariighi, Tafsir, X:93-96.
8. Hamidullah (ed.), Majrmi'a aE WathZ'iq al-Siyrisiyya (Cairo, 1941). pp. 1-7.
9. Zbid.
10. Ibn Hisham, S h h (Cairo, Matba'ah al-uijlzii, LI: 122, f.n.3.
11. C ' M. Watt, M&ammadat Medina (Oxford, 1956), p. 219.
12' Shibli. Sirat al-Nabiyy (A'zamgarh, 4th ed., 136911949-50), II:78-79; cf.
al-WathZiq al-Siyrisiyya Nos. 19, 30-33. 94, 105; Ibn Kathir, Ta'rikh (Cairo.
Matba'ah al-Sa'ada. 135111932), V:53-56.
13. Cxal-WatWiq.Nos.40.41, 111, 120, 152. 161.
14. Zbid.
15. Zbid. Nos. 98-100, 103-104; Amwd, pp. 198-99; Taban', Ta'rikh (Leiden), Prima,
pp. 1987-8; Ab0 YOsuf, Kitdb al-Khardj (Cairo, al-Salaliyya, 2nd ed.. 138211962-63).
pp. 71-4.
16. pp. 138-43.
17. Zbid; pp. 143-45.
18. Zbid; pp. 147-48.
19. Zbid.
20. Zbid.; 127-28; Amud, pp. 52-54.
21. Zbid.
22. Khardj, pp. 127-28.
23. Ibn al-Humdm. Sharb Fatb aCQdfr (Cairo. Matba'ah Mugtafa M~ammaa).
IV:328-3; Amwal, pp. 541-43; AbIl Yflsuf, Khardj, pp. 120-21.
 THE CONCEIT OF JIZYA IN EARLY ISLAM 305
24. Baladhuri, Futib a l - B ~ l (Leiden,
~n 1866). p. 136;Amw-I, p. 30.
25. Kitdb al-Umm, VIII:278-79;Abu Ya'lil al-Fard', al-A&-m al-Sul@niyya ( C a i i .
Ijdabi, 135711938-39). p. 139.
26. Conversionand the Poll Tax in Early Islam (Harvard, 1950), p. 11.
27. BalHdhuri, F14tPb.al-Buldin, p. 71
28. AI- WatW'iq, No. 62.
29. Conversion.p. 35.
30. Ibid; pp. 27-28.
31 For details see Conversion, pp. 14-15.23-28. 51-55,59-61.65-69,76, 80-81,116-118;
Futib al-Buldiin, 124, 214-16 and Chapter on KhorasHn.
32. Conversion, pp. 12-13.