Upon whom is the Jizya obligatory?

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The Jizya is obligatory only upon those who have reached puberty (mubalighin), excluding women and boys. This is confirmed by the report of Sa'id, Abu 'Ubayd, and al-Athram regarding 'Umar's letter to the provincial commanders. The saying of the Prophet, peace be upon him, to Mu'adh, 'Take one Dinar from every one who has reached puberty,' also proves that it is not incumbent upon the non-adult. This is because blood money is taken to safeguard life, and their lives are safeguarded without it.