When should the Jizya (poll tax) be taken from someone who reached puberty or regained sanity during the Dhimmi's assessment year?

Primary text

If the puberty or recovery of sanity occurs at the beginning of the Dhimmi community's assessment year, the tax is taken from the individual at the end of that year along with the others. If it occurs in the middle of the year, the tax is taken from them when the full year is completed, proportionally. They are not left until their own full year is completed, to avoid the necessity of assigning a separate assessment year for each individual, which could lead to everyone having a distinct assessment year.