Dibolehkan berlakunya antara kaum dhimmi dan kaum Muslimin urusan jual beli, sewa menyewa, perkongsian, gadaian dan lain-lain tanpa perbezaan antara mereka dan kaum Muslimin. Rasulullah ﷺ telah menjalankan perniagaan dengan penduduk Khaybar, dan mereka adalah orang Yahudi, dengan separuh daripada hasil yang dikeluarkan dari tanah itu dengan syarat mereka mengusahakannya dengan harta dan tenaga mereka. Rasulullah ﷺ membeli makanan daripada seorang Yahudi di Madinah dan menggadaikan baju perangnya kepadanya, dan Baginda ﷺ juga meminta daripada seorang Yahudi dua helai pakaian sehingga tiba masa senang. Semua ini adalah dalil atas keharusan segala urusan muamalah dengan kaum dhimmi, kecuali apabila berkaitan urusan sewa, jual beli dan gadaian, maka wajib hanya hukum-hukum Islam yang dilaksanakan; sama sekali tidak dibenarkan bermuamalah selain dengan mereka. Demikianlah rakyat dhimmi dalam Negara Islam sama seperti rakyat lain. Bagi mereka ada hak kewarganegaraan, perlindungan, jaminan terhadap nyawa mereka, layanan yang baik, kebaikan dan kelembutan. Ke atas mereka ialah turut serta dalam tentera kaum Muslimin dan berjuang bersama mereka, tetapi berperang tidaklah wajib ke atas mereka. Bagi mereka ada keadilan sebagaimana bagi kaum Muslimin, dan ke atas mereka apa yang ke atas kaum Muslimin sebagai keadilan. Mereka dipandang oleh Imam dan hakim dalam menguruskan hal ehwal mereka serta ketika melaksanakan urusan muamalah dan hukuman, sama seperti kaum Muslimin dipandang tanpa sebarang perbezaan, maka keadilan itu wajib ke atas mereka sebagaimana ia wajib ke atas kaum Muslimin.
It is allowed to occur between the dhimmis and Muslims the transactions of buying, selling, renting, partnership, pledge etc. without distinction between them and the Muslims. The Messenger of Allah (saw) conducted business with the people of Khayber, and they were Jews, upon half of what is produced from the land upon condition that they work it with their wealth and bodies. The Messenger (saw) bought food from a Jew of Madinah and pledged to him his armour, and he sent to a Jew requiring two garments from him until a time of ease. All this is evidence upon the permissibility of all transactions occurring with dhimmis except when they are dealt with transaction related to renting, buying, and selling or pledging it is obligatory that the Islamic rules alone be implemented; it is absolutely not allowed to deal with other than them. In this way are the dhimmi citizens of the Islamic State like the rest of the citizens. For them is the right of citizenship, protection, guaranteeing their life, treating them well, kindness and softly. Upon them is to participate in the Muslims’ army and fight together with them but fighting is not obligatory upon them. For them is justice as for Muslims, and upon them is what is upon them as equity. They are considered by the Imam and judge in taking care of their affairs and when implementing the transactions and punishments just like the Muslims are looked upon without any distinction so justice is obligatory for them as it is obligatory for Muslims.
Mengenai apa yang berlaku berkenaan perjanjian Umar dengan mereka dan syarat-syarat yang dikenakannya ke atas mereka, mereka mencapai gencatan senjata berdasarkan perjanjian dan syarat-syarat ini, syarat-syarat tersebut dimasukkan ke dalam gencatan senjata itu dan mereka berpuas hati dengannya. Maka wajib melaksanakan perjanjian itu sebagaimana adanya. Sebaliknya, jika perjanjian gencatan senjata dengan mereka tidak mengandungi urusan khusus yang menyatakan perkara tertentu, maka tidak dibenarkan bermuamalah dengan mereka kecuali sebagaimana muamalah terhadap orang Islam, atau bermuamalah kecuali dalam perkara yang nas datang berkenaan dengan melayani mereka secara berbeza daripada yang dilayani terhadap orang Islam, seperti larangan mereka menikahi wanita Islam. Bukti bahawa apa yang dilakukan Umar adalah berdasarkan apa yang termasuk dalam perjanjiannya ialah apa yang Umar sendiri lakukan dalam cukai perdagangan. Beliau (ra) mengambil satu perempat daripada sepuluh (2.5%) daripada orang Islam dan setengah daripada sepuluh daripada kafir zimmi, walaupun hukum Syariah ialah tidak diambil apa-apa daripada orang Islam atau kafir zimmi sebagai cukai atas perniagaannya. Daripada Abu Al-Khayr, katanya: Saya mendengar Ruwayfi bin Thabit berkata: Saya mendengar Rasulullah ﷺ bersabda:
As for what came about Umar’s pledge with them and his imposing conditions upon them, they made truce upon these pledges and these conditions were inserted in the truce and they were pleased with them. So it was compulsory to execute the covenant as it was. Whereas if the truce pledge with them does not include specific transactions stating specific matters, then it is not allowed to deal with them except as Muslims or deal with except for what the text came regarding treating them differently to what Muslims are dealt with such as the non-permissibility of their marrying Muslim women. The evidence that what Umar did was based upon what his pledge included is what Umar himself did in the tax on trade. He (ra) took quarter-tithe (2.5%) from Muslims and half-tithe from the dhimmis even though the Shari’ah rule is that nothing is taken from the Muslim or dhimmi as tax on his business. From Abu Al-Khayr who said: I heard Ruwayfi bin Thabit saying: I heard the Messenger of Allah (saw) saying: