Should the full 'Ushur or half 'Ushur be applied to the wealth of a Dhimmi or a Harbi (non-Muslim combatant) regardless of the quantity possessed?
General Chapter
Al-Mughni
Book of Jizya
Primary text
Ibn Hamid asserted that the full 'Ushur of the Harbi and half 'Ushur of the Dhimmi must be taken, regardless of whether the amount is small or large. This is supported by the statement attributed to Umar: Take one dirham from every twenty dirhams, and it is argued that since this is a right owed, it is due on both the small and large amounts, similar to the share owed to a landowner in a revenue-sharing agreement.
Supporting text
The primary scholarly position maintains that since the levy is either a tenth or half a tenth mandated by the Lawgiver, a minimum threshold (Nisab) must be established, just as it is for Zakat on crops and fruits. Additionally, since this right is contingent upon the passing of one full year (Hawl), the Nisab must be considered, similar to Zakat. The narration attributed to Umar specifying the amount (one dirham from twenty) is interpreted to clarify the *rate* of the levy—that it is half the 'Ushur—and implies that this rate applies when the Dhimmi possesses ten dinars, as the preceding context of the narration indicates Umar instructed the collector to take one dirham from forty from Muslims, one dirham from twenty from Ahl al-Dhimma, and one from ten from Ahl al-Harb, applying the Nisab requirement applicable to Muslims to the others.