Is Jizya incumbent upon a slave belonging to a Kafir (non-Muslim)?
General Chapter
Al-Mughni
Book of Jizya
Primary text
The definitive position from Ahmad is that no Jizya is due upon a slave belonging to a Kafir. This is the view of the majority of scholars. The reasoning is that the slave's blood is protected, making him analogous to women and children, or he possesses no wealth, making him analogous to the incapable poor.
Supporting text
One interpretation supported by a narration from Ali and based on the principle that the slave is a capable, earning individual suggests Jizya should be obligatory, similar to a free man.