Is it permissible to accept payment derived from the price of wine and swine from non-Muslims?

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Accepting the price of wine and swine from non-Muslims in exchange for the *jizyah* (poll tax) on their persons or the *kharaj* (land tax) on their property is permissible. This is established by citing the established ruling of Umar (may Allah be pleased with him). The justification is that these items represent wealth they are permitted to possess and trade with, thus their monetary value is permissible to accept, similar to accepting the value of their clothing.