Is the incumbent Imam permitted to annul a previous treaty of Dhimma and renew the Jizya agreement with them?
General Chapter
Al-Mughni
Book of Jizya
Primary text
The Imam is not permitted to annul their previous treaty and renew the Jizya on them, even if he intends to emulate the action of Umar ibn Abd al-Aziz. This is because the contract of Dhimma is established for perpetuity. Umar ibn al-Khattab, may Allah be pleased with him, established the covenant with them, and it is not permissible for anyone else to annul it as long as they adhere to the covenant.
Supporting text
Since the individual offering Jizya was not part of the initial settlement of the former treaty, the ruling of that settlement is not binding upon him. As a People of the Book offering Jizya, his blood is preserved by it.