Is it permissible to excessively burden non-Muslim subjects regarding the collection of Jizya?

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It is forbidden to be excessively harsh in collecting the Jizya from the subjects. If they are impoverished and unable to pay, they must not be subjected to torture or punishment. This is supported by the action of Umar (may Allah be pleased with him), who, upon seeing excessive wealth potentially gathered as Jizya, feared that the people had been ruined by harshness, stating he was thankful that such cruelty did not occur under his authority or by his hand, demanding assurance that nothing was taken through coercion (by the lash or the stick).