When does the *Jizya* (poll tax) become obligatory for payment?

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The *Jizya* becomes obligatory at the end of every full year (*hawl*). This view is held by Al-Shafi'i. The evidence supporting this is that *Jizya* is a form of wealth that recurs with the repetition of the year, or is taken at the end of every year; therefore, it does not become due at the beginning of the year, similar to *Zakat* (obligatory charity) and *Diyya* (blood money). The reference {until they give the *Jizya* willingly} (Quran 9:29) refers to the commitment to pay it, not the immediate act of payment itself.