What is the fixed levy (*'ashr*) imposed upon People of the Book engaged in trade outside of Hijaz?
General Chapter
Al-Mughni
Book of Jizya
Primary text
The standard levy for People of the Book outside of Hijaz is half of one-tenth (half a dirham for every twenty dirhams) on their trade wealth, based on established practice traced back to Umar. Evidence supporting this includes the Prophet's statement: "There are no tithes upon Muslims; tithes are only upon the Jews and Christians." Furthermore, reports from Iraq confirm Umar's instruction to take a quarter of a tenth from Muslims and half of a tenth from People of the Book. The widespread acceptance and implementation of these rulings by the Caliphs thereafter established it as an accepted practice, effectively an Ijma, concerning areas outside Hijaz.
Supporting text
Al-Shafi'i held that a Dhimmi only owes the Jizyah, unless they enter the land of Hijaz. In that case, if they are there for transit or essential provisions, they may be allowed entry without payment. If they are there for trade not needed by the people of Hijaz, entry is not permitted unless a compensatory payment, preferably half of one-tenth, is stipulated, as Umar stipulated half a tenth for Dhimmis entering Hijaz.