jizya 是向非穆斯林（ahl al-dhimma，即受保护者）征收的。它应向有能力缴纳的成年男子征收，不向妇女和儿童征收。

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.

其依据来自《古兰经》和《逊奈》。至于经典，安拉(SWT)说：

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

“直到他们心甘情愿地缴纳吉兹亚，并且顺服屈服。”（TMQ 9:29）至于圣训方面，则是……

“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 .

“先知(愿主赐福于他并使他平安)致信给哈贾尔的拜火教徒,呼吁他们皈依伊斯兰。谁皈依伊斯兰,就予以接受;否则,就对其征收吉兹亚,并且不食用其宰杀的肉,也不与其女子通婚。”(由艾布·欧拜德在《财产》中转述,艾布·尤苏夫在《地税》中转述,以及其他学者转述。)吉兹亚只向有能力者征收,这基于至高者的话:“出于自愿”,即从有能力者中征收。吉兹亚只向男子征收,不向妇女和儿童征收,这基于先知对穆阿兹所说的话:

“The Messenger of Allah (pbuh) wrote to the fire-worshippers of Hajar, calling them to Islam, whoever becomes Muslim, it is accepted from him, otherwise the Jizya is imposed upon him and that his slaughtered meat is not eaten and is not married to a woman” (reported by Abu ‘Ubayd in Al-Amwal, Abu Yusuf in Al- Kharaj and others). It is only taken from the one capable due to His (swt) words: “Out of hand”, in other words, from the one capable. It is taken from the men, not the women or children, due to the words of the Prophet to Mu’adh:

. » خُذْ مِنْ كُلِّ حَالِمٍ دِينَار اً «.

. » خُذْ مِنْ كُلِّ حَالِمٍ دِينَار اً «.

“从每一个已达到成年（Halim）年龄的人身上取一第纳尔”（由阿勒-哈基姆（Al-Hakim）记录并认定为可靠）。此外，穆罕默德·本·阿卜杜拉·本·法提姆（Al-Bayhaqi）在其《大圣训集》（Sunan Al-Kubra）中记载，阿穆鲁·本·舒艾卜（‘Amru b. Shu’ayb）从其父，再从其祖父传述：真主的使者ﷺ说：

“Take one Dinar from everyone who has reached the age of puberty (Halim)” (reported and authenticated by Al-Hakim). And Al-Bayhaqi reported in his Sunan Al-Kubra from ‘Amru b. Shu’ayb from his father from his grandfather that the Messenger of Allah (pbuh) :

. » فَ رَضَ الجِّزْيَةَ عَلَى كُلِّ مُحْتَلِمٍ مِنْ أَهْلِ اليَمَنِ دِينَاراً دِينَار اً « .

. » فَ رَضَ الجِّزْيَةَ عَلَى كُلِّ مُحْتَلِمٍ مِنْ أَهْلِ اليَمَنِ دِينَاراً دِينَار اً « .

“在也门向每位成年男子（Muhtalim）征收一第纳尔的吉兹亚。”而“halim”与“Muhtalim”的阳性形式表明，此项不向女性征收，也不向未到青春期者征收。同样，欧麦尔（ra）也致信军队的将领们。

“imposed one-Dinar Jizya upon every male adult (Muhtalim) in Yemen.” and the use of the words halim and Muhtalim with the masculine form indicates that it is not taken from women nor those who have not reached puberty, and similarly Umar (ra) wrote to the leaders of the army:

. أن يضربوا الجزية، ولا يضربوها على النساء والصبيان، ولا يضربوها إلا على « » من جرت عليه الموسى .

. أن يضربوا الجزية، ولا يضربوها على النساء والصبيان، ولا يضربوها إلا على « » من جرت عليه الموسى .

“应当征收吉兹亚，但不要向妇女和儿童征收，只向持刃作战者征收。”未曾有人因此对他加以指责，因此这被视为一致意见（伊吉玛）。同样，也不向精神失常者征收，因为他与儿童相类。

“Impose the Jizya, and do not impose it upon the women and children, and do not impose it except upon the one who uses the blade”, and it is not known that anyone rebuked him over that and so it is considered to be an Ijma’. In the same manner it is not taken from the insane as he is analogous with the child.