8 Jizyah - Perbendaharaan Negara Khilafah | Quran Course

8 Jizyah - Perbendaharaan Negara Khilafah | Quran Course

Jizyah diambil daripada Ahli Kitab, iaitu orang Yahudi dan Nasrani, berdasarkan dalil ayat yang telah disebutkan sebelum ini, "Dari kalangan Ahli Kitab", sama ada mereka itu Yahudi, Nasrani, Arab atau bukan Arab. Ini kerana Rasulullah ﷺ mengambil jizyah daripada orang Yahudi di Yaman dan daripada orang Nasrani di Najran. Diriwayatkan daripada Arwa bin Az-Zubayr, katanya, "Rasulullah ﷺ menulis surat kepada penduduk Yaman yang berbunyi, '…sesiapa yang berada di atas agama Yahudi atau Nasrani tidak dipaksa untuk meninggalkannya dan dia mesti membayar jizyah.'" Diriwayatkan juga daripada Ibnu Syihab, katanya, "Orang pertama yang memberikan jizyah ialah penduduk Najran yang beragama Nasrani." Abu Bakr mengambil jizyah daripada orang Nasrani di Al-Hirah yang merupakan orang Arab, dan 'Umar juga mengambil jizyah daripada orang Nasrani di Ash-Sham yang terdiri daripada orang Arab dan bukan Arab.

Jizya is taken from the people of the Book, the Jews and the Christians, by evidence of the previous mentioned Ayah, “Being of the people of the Book” whether they are Jews, Christians, Arabs or non-Arabs. This is because the Messenger of Allah (saw) took Jizya from the Jews of Yemen and from the Christians of Najran. It has been narrated from Arwa ibn Az-Zubayr who said, “The Messenger of Allah (saw) wrote a letter to the people of Yemen saying, ‘…whoever is upon the religion of Judaism or Christianity is not forced to turn away from it and he must pay the Jizya.’” It has also been narrated from Ibn Shihaab who said, “The first to give the Jizya were the people of Najran who were Christians.” Abu Bakr took the Jizya from the Christians of al-Hira who were Arabs, and ‘Umar, likewise took the Jizya from the Christians of Ash-Sham who were both Arab and non-Arab.

Jizyah juga diambil daripada orang-orang selain Ahli Kitab, iaitu daripada penganut Zoroaster, Sabiin, Hindu dan komunis, kerana Rasulullah ﷺ telah mengambil jizyah daripada penganut Zoroaster di Hajr. Telah diriwayatkan daripada Hasan bin Muhammad yang berkata, "Rasulullah ﷺ menulis surat kepada penganut Zoroaster di Hajr yang mengajak mereka memeluk Islam; mereka yang menerimanya diterima ke dalam Islam, dan mereka yang tidak menerimanya dikenakan jizyah ke atas mereka, dengan ketetapan bahawa daging mereka tidak boleh dimakan dan wanita mereka tidak boleh dikahwini." Telah diriwayatkan daripada Ibn Shihab bahawa "Rasulullah ﷺ mengambil jizyah daripada penganut Zoroaster di Hajr," dan 'Umar mengambil jizyah daripada penganut Zoroaster di Parsi, serta 'Uthman mengambil jizyah daripada kaum Barbar. Juga diriwayatkan bahawa 'Umar bin al-Khattab berhenti mengambil jizyah daripada penganut Zoroaster sehinggalah 'Abdur-Rahman bin 'Auf memberi kesaksian bahawa Rasulullah ﷺ telah mengambil jizyah daripada penganut Zoroaster di Hajr. Demikian juga, telah diriwayatkan daripada Rasulullah ﷺ bahawa baginda bersabda, "Layanilah mereka sebagaimana kamu melayani Ahli Kitab."

Jizya is also taken from people other than the people of the Book namely from the Zoroastrians, Sabians, Hindus and the communists, because the Messenger of Allah (saw) took Jizya from the Zoroastrians of Hajr. It has been narrated from Hasan bin Muhammad (saw) who said, “The Messenger of Allah (saw) wrote to the Zoroastrians of Hajr inviting them to Islam and those who accepted were accepted into Islam and those who didn’t Jizya was enforced upon them, observing that their meat must not be eaten and their women must not be married.” It has been narrated from Ibn Shihab that the “Messenger of Allah (saw) took the Jizya from the Zoroastrians of Hajr,” and ‘Umar took the Jizya from the Zoroastrians of Persia and that Uthman took the Jizya from the Berbers. It has also been narrated that ‘Umar ibn Al-Khattab stopped from taking Jizya from the Zorastians until Abdur-Rahman bin Auf testified that the Messenger of Allah (saw) took the Jizya from the Zorastians of Hajr. Likewise, it has been narrated from the Messenger (saw) that he said, “Deal with them as you would with of the people of the Book.”.

Adapun orang-orang Arab yang menyembah berhala, mereka dipaksa untuk menerima Islam, jika tidak mereka akan diperangi, sesuai dengan firman Allah (SWT),

As for the Arabs who worshipped idols they are forced to accept Islam otherwise they would be fought against according to Allah (swt) ’s saying,

"Bunuhlah orang-orang musyrik di mana sahaja kamu jumpai mereka", [At-Taubah: 5] dan sabda-Nya,

“Kill the polytheists wherever you may find them”, [At-Tauba: 5] and His ’s saying,

"Kamu akan diseru untuk memerangi kaum yang mempunyai kekuatan besar; kamu akan berperang melawan mereka atau mereka akan tunduk (memeluk Islam)." [Al-Fath: 16]

“You shall be summoned to fight against people of great strength, you shall fight or they shall submit(become Muslims).” [Al-Fath: 16]

Ini berlaku pada tahun Tabuk, pada tahun kesembilan Hijrah, ketika Surah At-Taubah (Bara'ah) diturunkan, yang menjadikan pemungutan jizyah daripada Ahli Kitab serta pembunuhan kaum musyrikin daripada bangsa Arab yang menyembah berhala sebagai wajib. Kaum Arab penyembah berhala itu tidak lagi wujud selepas tahun kesepuluh Hijrah.

This was in the year of Tabuk in the ninth year of Hijra in which Surah At- Taubah (Bara’ah) was revealed making the collection of Jizya from the people of the Book and the killing of the polytheists from the Arabs who worshiped idols as obligatory. The Arab people of who worshiped idols ceased to exist after the tenth year of Hijra.

Adapun orang atau kumpulan yang dahulunya beragama Islam kemudian murtad, seperti yang wujud pada hari ini, keadaan semasa mereka perlu diteliti. Jika mereka dilahirkan oleh ibu bapa yang telah murtad, dan mereka sendiri tidak murtad, sebaliknya ibu bapa, datuk nenek, atau moyang mereka yang murtad, seperti kaum Druze, Bahai, Ismailiyah dan Nusairiyah yang menjadikan Ali sebagai tuhan; mereka semua tidak diperlakukan sebagai murtad. Sebaliknya, mereka diperlakukan seperti penganut Zoroaster dan Sabiin. Jizyah dikenakan ke atas mereka, sembelihan mereka tidak dimakan, dan wanita mereka tidak boleh dinikahi. Namun, jika mereka memperbaharui Islam mereka dan kembali memeluk Islam, maka hukum yang dikenakan ke atas orang Islam akan turut dikenakan ke atas mereka. Adapun mereka yang murtad daripada Islam dengan sendiri, sama ada mereka memeluk agama Yahudi, Kristian, atau komunisme, atau mana-mana fahaman yang menafikan bahawa Islam ialah agama yang diwahyukan oleh Allah (SWT), atau menafikan bahawa Muhammad ﷺ ialah Rasul Allah, atau menafikan kewajipan melaksanakan Islam, atau menafikan sebahagian ayat al-Quran sebagaimana yang dilakukan oleh golongan komunis dan yang seumpama dengan mereka, mereka diperlakukan sama seperti golongan murtad.

As for the people or groups who were Muslim and then apostatised such as are present today, their current reality has to be examined. If they were born to parents who had apostatised and didn’t apostatise themselves, rather their parents, or grandparents, or great grandparents apostatised like the Druze, the Bahais, the Ismaelies and the Nusairis who made Ali god; all of them are not treated as apostates. They are rather treated as the Zoroastrians and the Sabians. Jizya is enforced upon them, their slaughtered meat is not eaten and their women cannot be wedded. However, if they renewed their Islam and entered Islam again, then the rule applied to Muslims would apply to them As for those who apostatised from Islam themselves, be it they converted to Judaism, or Christianity, or communism, or to any thought which denies that Islam is a Deen revealed by Allah (swt) , or denies that Muhammad (saw) is the Messenger of Allah (saw), or denies the duty of implementing Islam, or denies some of the Quranic Ayat as the communists and those like them do, they are treated exactly like the apostates.

Jizya dikenakan ke atas lelaki yang waras dan telah baligh, dan ia tidak dikenakan ke atas kanak-kanak, orang gila atau wanita. Ini kerana apabila Rasulullah ﷺ mengutuskan Mu'az ke Yaman, baginda memerintahkannya supaya mengambil satu dinar daripada setiap anak lelaki yang telah baligh. 'Umar juga menulis kepada para ketua tentera, "Laksanakan kutipan jizya, tetapi jangan dikenakan ke atas wanita dan kanak-kanak lelaki yang belum baligh, iaitu jangan dikenakan ke atas kanak-kanak lelaki melainkan jika mereka sudah mula mencukur (bahagian kemaluan mereka), iaitu mereka telah menjadi matang." Apabila kanak-kanak lelaki itu mencapai kematangan, atau orang gila itu kembali waras, maka jizya menjadi wajib ke atasnya. Jika kematangan atau kewarasan itu dicapai pada permulaan tahun pertama bagi kaumnya, jizya dibayar bagi keseluruhan tahun itu bersama kaumnya; dan jika kematangan atau kewarasan dicapai pada pertengahan tahun, sebahagian jizya dibayar bersama kaumnya supaya tahunnya selari dengan tahun mereka. Jizya juga dikenakan ke atas rahib di biara-biara, penghuni tempat pertapaan, orang sakit, orang buta dan orang tua, jika mereka berada dalam keadaan senang. Ini kerana ayat dan hadis berkaitan jizya adalah umum dan merangkumi mereka, dan tiada nas yang mengecualikan mereka. Namun, jika mereka termasuk golongan yang berhak menerima sedekah, maka jizya digugurkan dan tidak dikutip daripada mereka kerana mereka tidak mampu membayarnya. Allah (SWT) berfirman, "Allah tidak membebankan seseorang melainkan sesuai dengan kemampuannya." Diriwayatkan daripada 'Umar ibn Al-Khattab bahawa beliau pernah melintasi seorang lelaki tua dari kalangan Ahl az-Zimma yang sedang meminta-minta daripada orang ramai. Beliau berkata kepadanya, "Apakah yang mendorongmu melakukan itu?" Lelaki itu menjawab, "Jizya, usia tua dan kemiskinan." Maka 'Umar berkata kepadanya, "Kami tidak berlaku adil kepadamu, kerana kami telah memungut jizya daripadamu ketika engkau muda, kemudian kami mengabaikanmu ketika engkau tua." Beliau membawanya ke rumahnya dan memberinya makanan. Kemudian beliau menghantarnya kepada bendahari Bait ul-Mal dan memerintahkan supaya jizya tidak lagi dipungut daripadanya, dan supaya dia diberi daripada dana Bait ul-Mal.

Jizya is taken from men who are sane and mature and it is not taken from the youth, the insane or the women. This is because when the Messenger of Allah (saw) sent Mu’az to Yemen, he ordered him to take a Dinar from every boy that had reached puberty. And ‘Umar wrote to the leaders of the armies saying, “Enforce the Jizya, but do not enforce it upon the women and the boys who had not reached puberty – namely do not enforce it upon boys unless they started to shave (their private parts) ie. they had become mature.” When the boy reaches maturity, or the insane regains sanity then the Jizya becomes mandatory upon him. If the maturity or the sanity, was attained at the beginning the of first year of his people, the Jizya is paid for the whole year with them, and if the maturity or sanity was attained during the year, a portion of the Jizya is paid with his people so that his year with their year is disciplined. It is also forced on the monk in the temples, the people of the monasteries, the ill, the blind and the elderly if they are prosperous. This is because the Ayah and Ahadith related to Jizya are general and include them and there is no text to exclude them. However, if they are entitled to charity, then the Jizya is lifted and is not collected from them because they cannot afford to pay it. And the Ayah says, “Allah (swt) does not charge a soul with more then it can bear.” And it has been narrated from ‘Umar ibn Al-Khattab that he passed by an old man from the Ahl az-Zimma begging from the people. He said to him, “what forced you to do that?” The man said, “The Jizya, old age and need.” So ‘Umar said to him, “We have not done justice to you, as we have taken Jizya from you in your youth then we have failed you in your old age.” He took him to his house and gave him something to eat. Then he sent him to the treasurer of the Bait ul-Mal and ordered him to stop taking Jizya from him and to give him from the funds of the Bait ul-Mal.

Jizah digugurkan dengan memeluk Islam. Maka sesiapa yang memeluk Islam, jizah yang diwajibkan ke atasnya akan terhenti, sama ada dia memeluk Islam pada permulaan tahun, di pertengahannya, di penghujungnya atau selepas tahun itu berlalu. Oleh itu, tiada jizah sama sekali yang wajib ke atasnya. Ini berdasarkan firman Allah (SWT): "Katakanlah kepada orang-orang yang kafir, jika mereka berhenti (daripada kekufuran), nescaya Allah (SWT) akan mengampunkan mereka atas apa yang telah berlalu." Ibnu Abbas juga meriwayatkan daripada Nabi ﷺ bahawa baginda bersabda, "Orang Islam tidak membayar jizah." Sebab wajibnya jizah ialah kekufuran, dan Islam menghapuskannya, maka ia tidak wujud bersama Islam. Jika Islam menghapuskan apa yang berlaku sebelumnya daripada syirik, kekufuran dan dosa, maka bagaimana mungkin ia tidak menghapuskan jizah dan kehinaannya?

The Jizya is waived by embracing Islam, so whoever embraced Islam, the Jizya enforced on him is terminated, whether he became Muslim at the beginning of the year, in the middle, at its end or after its elapse, thus no Jizya is obliged on him at all. This is due to what Allah (swt) said, “Say to those who disbelieve, if they desist then Allah (swt) will forgive them for everything that has passed.” Ibn Abbas also narrated from the Prophet (saw) that he said, “The Muslim does not pay the Jizya.” The reason for Jizya is Kufr and Islam eliminates it, so it does not exist together with Islam. If Islam eliminates what preceded it of Shirk, Kufr and sins then how would it not eliminate Jizya and its humiliation?

Diriwayatkan daripada Rasulullah ﷺ bahawa baginda bersabda, "Islam menghapuskan apa yang berlaku sebelumnya." Diriwayatkan daripada Masruq bahawa seorang bukan Arab memeluk Islam, lalu jizyah diambil daripadanya. Dia datang kepada ‘Umar ibn Al-Khattab dan berkata, "Wahai Amir al-Mu’minin, aku telah menjadi seorang Muslim." ‘Umar berkata, "Mungkin engkau memeluk Islam kerana mencari perlindungan." Lelaki itu berkata, "Tidakkah dalam Islam ada yang melindungi aku?" ‘Umar berkata, "Ya, sesungguhnya ada." Lalu dia berkata, "‘Umar menulis bahawa tidak boleh diambil jizyah daripadanya." Jizyah tidak gugur dengan kematian jika orang itu meninggal dunia selepas berlalu setahun, kerana ia menjadi wajib dan menjadi hutang ke atasnya. Oleh itu, wajib mengambil jumlah yang sewajarnya daripada harta wasiatnya, sama seperti hutang-hutangnya yang lain. Jika dia tidak mempunyai harta wasiat, maka dia tidak membayar, dan waris-warisnya tidak wajib membayarnya, kerana perkara ini termasuk dalam hukum yang berkaitan dengan orang miskin dan fakir.

It has been narrated from the Messenger (saw) that he said, “Islam has nullifies what preceded it.” It has been narrated from Masrooq that one of the non-Arabs embraced Islam and Jizya was taken from him. He came to ‘Umar ibn Al-Khattab and said, “O Amir-al Mu’mineen I have become a Muslim.” ‘Umar said, “Perhaps you embraced Islam seeking protection.” The man said, “Is there not in Islam that which guards me?.” ‘Umar said, “Yes, Indeed.” He said, “Umar wrote to say that no Jizya is to be taken from him.” The Jizya does not cease by death if the person died after a year had elapsed as it would become Wajib and a debt upon him. Thus it is necessary to take the appropriate amount from his bequest like his other debts. If he doesn’t have any bequest then he doesn’t pay and it is not necessary for his heirs to pay, as this then falls into the rule pertaining to the poor and needy.

Mana-mana orang dari kalangan Ahl az-Zimma yang wajib membayar Jizya tidak boleh dikecualikan daripadanya, kerana ayat-ayat dan hadis-hadis mewajibkan pemungutannya, bukan pengecualiannya. Tiada seorang pun dikecualikan daripadanya selain mereka yang disebutkan dalam hadis-hadis. Sekalipun seorang Zimmi menyertai tentera Islam sebagai askar dan berperang serta membunuh kaum Kafir bersama orang Islam, atau dia dilantik memegang sesuatu jawatan, semua ini tidak membebaskannya daripada membayar Jizya, selagi dia kekal dalam kekufurannya dan kerana dia dibayar gaji atas penyertaannya dalam tentera atau jawatan tersebut.

Any person from the Ahl az-Zimma who is obliged to pay the Jizya, can be excused from it because the Ayahs and Ahadith oblige its collection and not its exemption. No one is excused from it except those mentioned in the Ahadith. Even if the Zimmi joined the Islamic army as a soldier and fought against and killed the Kuffar along with the Muslims, or he was employed in a post, all this wouldn’t exempt him from paying the Jizya, as along as he remained on his Kufr and because he is paid for joining the army or the post.

Satu daftar khas hendaklah disediakan bagi semua Ahl az-Zimmah mengikut agama dan mazhab mereka, dan daftar itu disimpan di Jabatan Jizyah. Ia hendaklah mengandungi semua maklumat yang diperlukan mengenai tarikh lahir, umur, kematian dan status kewangan mereka, supaya menjadi asas untuk menganggarkan jumlah Jizyah.

A special register should be made for all the Ahl az-Zimma according to their religions and sects which is kept in the department of Jizya. It should contain all the necessary information regarding their date of birth, age, death and financial status in order to be the basis for estimating the amount of the Jizya.

Jumlah Jizyah yang dikenakan pada zaman Rasulullah ﷺ dan para Khulafa’ selepas baginda tidak ditetapkan, sebaliknya berbeza dari satu tempat ke tempat lain. Apabila Rasulullah ﷺ menghantar Mu’az ke Yaman, baginda memerintahkannya untuk mengambil, "Satu Dinar atau yang setara dengannya berupa M’afir (pakaian) daripada setiap pemuda yang telah baligh dari kalangan Ahl az-Zimmah." ‘Umar mengenakan 4 Dinar ke atas golongan kaya di Mesir dan Ash-Sham, 2 Dinar ke atas golongan pertengahan dan 1 Dinar ke atas golongan miskin yang bekerja. Begitu juga, beliau mewajibkan mereka menyediakan makanan untuk tentera dan layanan keramahan kepada orang Islam. Beliau mengenakan 48 Dirham ke atas golongan kaya di Iraq, 24 Dirham ke atas golongan pertengahan dan 12 Dirham ke atas golongan miskin yang bekerja. Begitu juga, beliau mengenakan zakat dua kali ganda ke atas orang Kristian Bani Taghlub apabila mereka enggan membayar Jizyah. Diriwayatkan oleh Nu’man bin Zur’ah bahawa beliau bertanya kepada ‘Umar bin Al-Khattab dan bercakap dengannya mengenai orang Kristian Bani Taghlub. ‘Umar bertekad untuk mengambil Jizyah daripada mereka, tetapi mereka telah bertebaran di seluruh negeri. Nu’man berkata kepada ‘Umar, "Wahai Amirul Mukminin, sesungguhnya Bani Taghlub ialah sebuah kabilah Arab yang memandang rendah Jizyah, dan mereka tidak mempunyai harta kerana mereka hanyalah masyarakat yang bertani dan memelihara ternakan. Mereka menentang musuh, maka jangan gunakan mereka untuk menentang kamu dan membantu tentera kamu." Maka ‘Umar berdamai dengan mereka dengan mengenakan sedekah (Zakat) dua kali ganda. Dalam Sahih al-Bukhari diriwayatkan daripada Abu Najeeh, katanya, "Aku bertanya kepada Mujahid: ‘Apakah sebabnya penduduk Ash-Sham membayar 4 Dinar manakala penduduk Yaman membayar 1 Dinar?’ Beliau menjawab, ‘Ini ditetapkan berdasarkan kemakmuran.’"

The amount of Jizya enforced in the days of the Messenger (saw) and the Khulafa’a after him was not fixed, rather it differed from one place to another. When the Messenger of Allah (saw) sent Mu’az to Yemen he ordered him to take, “A Dinar or its equivalent of M’afir (garment) from every mature youth of the Ahl az-Zimma.” ‘Umar imposed 4 Dinars on the rich in Egypt and Ash-Sham, 2 Dinars on the middle class people and 1 Dinar on the poor who earns. Likewise he also imposed them to provide food for the soldiers and hospitality for the Muslims. He imposed 48 Dirhams on the rich in Iraq, 24 Dirhams on the middle class and 12 Dirhams on the poor who earn. Likewise, he imposed double the Zakat on Christians of bani Taghlub when they refused to impose Jizya on them. It has been narrated by N’uman bin Zara’a that he asked ‘Umar ibn Al-Khattab and spoke to him regarding he Christians of bani Taghlub. ‘Umar was intent on taking the Jizya from them but they had dispersed throughout the land. Nu’man said to ‘Umar, “O Amir al-Mu’mineen, indeed the Bany Taghlub are an Arab tribe who look down upon the Jizya, and they don’t have wealth, as they are only people of farming and cattle. They have defiance against the enemy so do not help your armies by using them against you.” He said, so ‘Umar made peace with them by imposing double charity (Zakat)” In Sahih al-Buhkari it has been narrated by Abu Najeeh who said, “I said to Mujahid: ‘What is the matter with the people of Ash-Sham who pay 4 Dinars and the people of Yemen pay 1 Dinar?’ He said, ‘This was decided based on prosperity.’”.

Nilai dinar yang ditetapkan oleh 'Umar sebagai jizyah ke atas penduduk adh-Zimma, dianggarkan dalam gram, iaitu unit piawai emas pada hari ini, adalah seperti berikut:

The value of the Dinars which ‘Umar imposed as Jizya on the people of adh-Zimma, estimated in grams, which is the standard unit of the gold today, is as follows:

Dari sini jelas bahawa kadar Jizyah tidak sama, dan tidak ditetapkan pada had tertentu yang tidak boleh dilampaui seperti Nisab Zakat. Sebaliknya, ia diserahkan kepada pendapat dan Ijtihad Khalifah, yang mempertimbangkan aspek kemewahan dan kemiskinan, dengan cara tidak membebankan Ahl az-Zimmah dan tidak memberatkan mereka melebihi kemampuan mereka. Begitu juga, beliau memastikan Bait ul-Mal tidak diperlakukan secara zalim, dan tidak menafikan haknya yang sewajarnya daripada rakyat Ahl az-Zimmah.

From this it is clear that the Jizya amount of was not the same, nor fixed by a certain limit that can’t be exceeded like the Nisab of Zakat. Rather it is left to the opinion and Ijtihad of the Khalifah where he takes into consideration the aspect of prosperity and poverty, in a way that he does not overburden Ahl az-Zimma, nor hrges them beyond their capabilities. Likewise he ensures that the Bait ul-Mal is not treated unjustly, nor he deprives it of fund rightly due to it from the people of Ahl az-Zimma.

Penentuan tahap kekayaan, kelas pertengahan dan kemiskinan merujuk kepada adat kebiasaan masyarakat (Urf) serta pengetahuan para pakar. Dalam hal ini, Khalifah melantik sebahagian daripada kalangan pakar untuk membezakan antara orang kaya, kelas pertengahan dan orang miskin, bagi menetapkan tahap kekayaan, kelas pertengahan dan kemiskinan, serta mencadangkan nilai Jizya bagi setiap kategori. Dengan demikian, Khalifah akan menjadikan perkara ini sebagai asas untuk memutuskan jumlah Jizya, supaya beliau tidak membebankan Ahl az-Zimma dan tidak mengenakan ke atas mereka sesuatu yang melebihi kemampuan mereka, serta tidak berlaku zalim terhadap Bait ul-Mal dengan mengurangkan haknya yang sepatutnya.

Defining the levels of richness, middle class and poverty is referred to the common convention (Urf) and to the knowledge of experts. In this regard the Khalifah appoints people from the experts to distinguish between the rich, the middle class and the poor so as to put the levels of richness, middle class and poverty, and to suggest the value of Jizya for each category. Thus the Khalifah would use this as the premise to decide the amount of the Jizya in a way that he does not overburden the Ahl az-Zimma nor charges them beyond their capability, and does not deal unjustly with the Bait ul-Mal, by reducing its due right..

Jizyah perlu dibayar pada penghujung tahun, dan ia dikutip setiap tahun. Permulaan tahun ditentukan dengan permulaan Muharram, dan ia ditamatkan dengan berakhirnya Dhul-Hijjah. Untuk menyelesaikan kutipan sebelum tibanya Muharram tahun berikutnya, boleh ditetapkan tiga bulan terakhir tahun itu, iaitu Syawal, Dhul-Qa'dah dan Dhul-Hijjah, sebagai masa yang ditentukan untuk pembayaran Jizyah. Dengan itu, tahun ditetapkan permulaan dan penghujungnya bagi semua orang, dan bukannya menetapkan masa tertentu dalam setahun bagi setiap individu. Pengaturan ini mencapai ketepatan dan kemudahan dalam pemungutan dan kutipan. Pemungut-pemungut khas akan dipilih untuk mengutip dan memungut Jizyah, dan satu bahagian tertentu akan diperuntukkan bagi mereka di Jabatan Jizyah dalam Diwan (pejabat) Fai' (harta rampasan perang) dan Kharaj. Peruntukan dan gaji mereka akan diambil daripada Bait ul-Mal, bukan daripada rakyat zimmah. Pemungut dilarang mengambil apa-apa lebih daripada jumlah yang diwajibkan daripada rakyat, dan sebarang penambahan itu tertakluk kepada hukuman mengikut undang-undang, kerana penambahan sedemikian merupakan kezaliman yang dianggap sebagai kegelapan pada Hari Kiamat. Ia juga merupakan harta curian oleh pemungut, dan harta curian membawa ke Neraka. Begitu juga, pemungut dilarang memukul atau menyeksa rakyat zimmah semasa pemungutan Jizyah, sebagaimana Rasulullah ﷺ melarang perbuatan tersebut. Hisham bin 'Urwah meriwayatkan daripada bapanya bahawa 'Umar bin al-Khattab melalui jalan di Syam, ketika pulang dari perjalanannya dari Syam, lalu ke atas sekumpulan orang yang dipaksa berdiri di bawah panas matahari dengan minyak dituangkan ke atas kepala mereka. Beliau bertanya: "Apakah keadaan orang-orang ini?" Mereka menjawab: "Mereka tidak membayar Jizyah yang diwajibkan ke atas mereka. Maka mereka diseksa sehingga mereka membayarnya." 'Umar berkata: "Apakah yang mereka katakan dan apakah alasan mereka untuk tidak membayar Jizyah?" Mereka menjawab: "Mereka berkata, 'Kami tidak memilikinya.'" Dia berkata: "Biarkan mereka dan jangan bebankan ke atas mereka apa yang tidak mampu mereka tanggung, kerana sesungguhnya aku telah mendengar Rasulullah ﷺ bersabda: 'Janganlah kamu menyeksa manusia, kerana orang yang menyeksa mereka di dunia ini akan diseksa oleh Allah (SWT) pada Hari Kiamat.'" Maka beliau ('Umar) memerintahkan agar mereka dibebaskan. Dan telah diriwayatkan daripada Rasulullah ﷺ bahawa baginda melantik Abdullah bin Arqam untuk memungut Jizyah daripada penduduk Zimmah. Ketika beliau hendak berangkat, baginda memanggilnya kembali dan bersabda: "Sesungguhnya sesiapa yang menzalimi seseorang yang berada di bawah perjanjian (Mu'ahid), atau membebankan ke atasnya lebih daripada apa yang mampu dia tanggung, dan menghinanya, atau mengambil sesuatu daripadanya tanpa kerelaannya, maka aku akan menjadi lawannya (iaitu penzalim itu) pada Hari Kiamat." Sesiapa dalam kalangan penduduk Zimmah yang mendakwa miskin, dia akan diminta untuk membuktikan kemiskinannya. Jika dia dapat membuktikannya, dia diberi tempoh sehingga tiba masa senang. Tetapi jika dia tidak dapat membuktikannya dan ternyata dia seorang yang suka menangguhkan pembayaran, maka dia dipenjarakan dan dibiarkan dalam penjara sehingga dia membayar Jizyah. Rasulullah ﷺ pernah memenjarakan orang yang suka menangguhkan pembayaran hutang. Jizyah tidak boleh ditambah-tambah. Walaupun dua tahun atau lebih berlalu tanpa pembayaran, ia tidak ditambah, dan wajib untuk menjelaskan jumlahnya sebagaimana wajib menjelaskan hutang. Harta benda penduduk Zimmah tidak dijual untuk membayar Jizyah. Emas dan perak tidak ditetapkan sebagai bentuk pembayaran Jizyah. Dibolehkan Jizyah dibayar dalam bentuk emas atau perak, dan dibolehkan dalam bentuk barangan atau haiwan, atau dibolehkan mengambil nilai setaranya. Disebutkan dalam Hadis bahawa ketika Mu'adh diutus ke Yaman, Rasulullah ﷺ memerintahkannya untuk mengambil satu Dinar daripada setiap orang dewasa daripada penduduk Zimmah, atau nilai setaranya dalam bentuk "Mu'afir", iaitu dalam bentuk pakaian. Rasulullah ﷺ juga pernah membuat perjanjian damai dengan penduduk Najran, iaitu dua ribu pakaian, yang mana separuh daripadanya mereka serahkan pada bulan Safar dan separuh lagi pada bulan Rejab. Dan ‘Umar biasa mengambil ternakan yang digembalakan dan bijirin untuk Jizya sebagai ganti Dinar dan Dirham, sebagaimana yang dilakukan oleh para Khulafa’ ar-Rasyidin yang benar. Bagi memudahkan kutipan, penyimpanan dan agihan pada zaman ini, dibenarkan untuk mengutip Jizya dalam mata wang yang sedang beredar. Perbelanjaan Jizya Tidak ada perbezaan di kalangan kaum Muslimin bahawa Jizya dibelanjakan dengan cara yang sama seperti dana Fai' (rampasan perang), iaitu Kharaj dan sepersepuluh, dibelanjakan. Maka, ia diletakkan di Bait ul-Mal dan dana dibelanjakan daripadanya mengikut kepentingan kaum Muslimin dan dilaksanakan di jalan Allah (SWT), sebagaimana yang difikirkan oleh Khalifah, menurut pendapat dan Ijtihadnya dalam menguruskan urusan kaum Muslimin dan menunaikan kepentingan mereka.

The Jizya is due on the passing of the year, and it is taken annually. The beginning of the year is defined by the start of Muharram and it is concluded by the end of Dhul-Hijja. In order to accomplish the collection before the arrival of Muharram of the following year, it is possible to specify the last three months of the year i.e. Shawwal, Dhul-Qi’ada and Dhul-Hijja as the appointed time for the payment of the Jizya. Thus, the year is fixed at the beginning and end for everyone, rather than making a special time of the year specific for each person. This arrangement achieves precision and ease in levying and collection Specific collectors will be chosen to collect and levy the Jizya and a certain section will be specified for them in the Department of Jizya in the Diwan (office) of Fai’ (war booty) and Kharaj. Their provisions and salaries will be from Bait ul-Mal and not from the people of the Zimmah. The collectors are prevented from taking anything more than the obliged amount from the people, and the increase in this is subject to punishment by law, because such an increase is injustice which is considered as darkness on The Day of Judgement. Also it is property stolen by the collectors and stolen property leads to the Hell-Fire. Similarly, the collectors are prevented from beating or torturing the people of Zimmah during the collection of Jizya as the Messenger (saw) prohibited this. Hisham b. ‘Urwa narrated from his father that ‘Umar b. al-Khattab passed in the road of Ash-Sham, while returning from his journey from Ash-Sham, by people who had been forced to stand in the sun with oil being poured onto their heads. He said: “What is the situation of these people?” They said: “They have not paid Jizya due on them. So they are tortured till they pay it.” ‘Umar said: “What do they say and what is their excuse is for not paying the Jizya?” They said: “They say, ‘We do not have it.’” He said: “Leave them and do not impose upon them what they cannot afford, for verily I heard the Messenger of Allah (saw) say: “Don’t torture the people, as the one who tortures them in this world will be punished by Allah (swt) on the Day of Judgement.” He (‘Umar) ordered that they be released. And it was related from the Messenger of Allah (saw) that he appointed Abdullah b. Arqam over the Jizya of the people of Zimmah and when he was leaving, he called him back and said: “Surely, whoever oppresses a person under covenant (Mu’ahid) or imposes upon him more than he can afford and humiliates him or takes anything from him without his consent I will challenge him (i.e the oppressor), on the Day of Judgement.” The one who claims poverty from the people of Zimmah, he will be requested to prove his poverty; if he proves it he is granted a respite until a time of ease. But if he does not prove it and it is proved that he is a procrastinator then he is imprisoned and left in prison until he pays the Jizya. The Messenger (saw) has imprisoned procrastinators of debts. There is no superimposition of Jizya. Even if two years or more passed without payment, they do not superimpose and it is obligatory to settle the amount as it is obligatory to settle the debt. The assets of the Zimmi are not sold to pay off the Jizya. Gold and silver are not specified for Jizya. It is allowed that Jizya be in gold or silver and it is allowed to be goods or animals, or it is allowed to take its equivalent value. It was mentioned in the Hadith when Mu’adh was sent to Yemen that the Messenger (saw) ordered him to take one Dinar from each mature person of the people of Zimmah or its equivalent in “Mu’afir” i.e. in garments. The Messenger (saw) also concluded a peace treaty with the people of Najran over two thousand garments of which they give half in Safar and the other half in Rajab. And ‘Umar used to take grazing livestock and grains for Jizya instead of Dinars and Dirhams as did the righteous Khulafa’a. In order to ease collection, preservation and distribution in these days it is allowed to collect the Jizya in the circulating currency. Expenditure of Jizya There was no difference among Muslims that Jizya is spent the same way as the funds of the Fai’ (war booty) i.e. the Kharaj and tenths, are spent. So, it is placed in Bait ul-Mal and funds are spent from it according to the interests of the Muslims and carried in the way of Allah (swt), as viewed by the Khalifah, according to his opinion and Ijtihad in looking after the affairs of the Muslims and in discharging of their interests.