What is the basis for treating Banu Taghlib differently regarding taxation compared to other Arabs?

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The specific treatment of Banu Taghlib, where *Ṣadaqah* was doubled upon them instead of *Jizyah*, is based exclusively on a reconciliation established with 'Umar (may Allah be pleased with him). This special status is specific to them and cannot be extended through analogy (*qiyās*) to other Arabs for three reasons: First, such an analogy contradicts the general texts mandating *Jizyah* for all People of the Book. Second, the effective cause (*'illah*) for the unique ruling on Banu Taghlib was the specific reconciliation, which is absent for others. Third, Banu Taghlib possessed military strength (*shawka*) and were aligned with the Romans, posing a potential threat if not reconciled with, a condition not met by others.