Is the amount of *Jizyah* (poll tax) fixed and unchangeable by the Imam?
General Chapter
Al-Mughni
Book of Jizya
Primary text
One opinion, held by Abu Hanifa and Al-Shafi'i, states that the *Jizyah* is fixed at a specific amount that cannot be increased or decreased. This is supported by the Prophet's command to Mu'adh to take one Dinar or its equivalent in garments from every adult male, and because 'Umar fixed the amounts in the presence of the Companions without objection, implying consensus (*Ijma'*).
Supporting text
The second view holds that the amount is not fixed and is subject to the Imam's discretion regarding increase or decrease based on the people's capacity. This is the position of Al-Thawri and Abu 'Ubayd, citing the Prophet's command to Mu'adh, 'Umar's agreement with the people of Najran for a fixed annual payment in installments, and 'Umar's stratification of the tax based on wealth (48 Dirhams for the rich, 24 for the middle class, 12 for the poor). This variation implies reliance on the Imam's judgment. The third view holds that the minimum amount is fixed at one Dinar, but the maximum is not fixed, allowing for increases but not decreases, as 'Umar increased previous amounts without reducing them.