Jizya hukusanywa kutoka kwa wasiokuwa Waislamu (watu wa Dhimma). Inapaswa kuchukuliwa kutoka kwa wanaume wazima ikiwa wanaweza kuilipa, na haichukuliwi kutoka kwa wanawake wala watoto.

Jizya is collected from non-Muslims (people of Dhimma). It is to be taken from the adult men if they are capable of paying it, and it is not taken from women or children.

Dalili yake ni kutoka Qur'ani na Sunnah. Kuhusu Kitabu, Allah (SWT) amesema:

Its evidence is from the Quran and the Sunnah. As for the Book, Allah (swt) said:

"Mpaka watoe Jizya kwa hiari yao huku wakiwa wanyenyekevu." (TMQ 9:29). Kuhusu Sunnah basi:

“Until they give the Jizyah willingly while they are humbled.” (TMQ 9:29). As for the Sunnah then:

. إِلَى مَجُوسِ هَجَرٍ يَدْعُوهُمْ إِلَى الإِسْلاَمِ، فَمَنْ أَسْلَمَ قُبِلَ كَتَبَ رَسُولُ اللهِ « » مِنْهُ، وَ إِلاَّ ضُرِبَتْ عَلَيْهِ الجِّزْيَةُ فِي أَنْ لاَ تُ ؤْكَلَ لَهُ ذَبِيحَةٌ وَلاَ تُ نْكَحَ لَهُ امْرَأَة .

. إِلَى مَجُوسِ هَجَرٍ يَدْعُوهُمْ إِلَى الإِسْلاَمِ، فَمَنْ أَسْلَمَ قُبِلَ كَتَبَ رَسُولُ اللهِ « » مِنْهُ، وَ إِلاَّ ضُرِبَتْ عَلَيْهِ الجِّزْيَةُ فِي أَنْ لاَ تُ ؤْكَلَ لَهُ ذَبِيحَةٌ وَلاَ تُ نْكَحَ لَهُ امْرَأَة .