When is Jizyah due from a Dhimmi who converts to Islam during the year?
General Chapter
Al-Mughni
Book of Jizya
Primary text
If a Dhimmi converts to Islam during the year, Jizyah is not incumbent upon him for that year. This is the position of Malik, Al-Thawri, Abu Ubayd, and the People of Opinion (Ashaab ar-Ra'y). The evidence is the saying of Allah: 'Say to those who have disbelieved, if they cease, what has previously passed will be forgiven for them' (Quran 8:38). It is also narrated from Ibn Abbas, on the authority of the Prophet, that he said: 'There is no Jizyah upon a Muslim.' Furthermore, it is argued that Jizyah is a humiliation (sighaar), so it should not be taken from a convert, similar to one who converts before the start of the year. Jizyah is a penalty necessitated by disbelief, and Islam nullifies it, like the penalty of death, distinguishing it from other debts.
Supporting text
The opposing view, held by Al-Shafi'i, Abu Thawr, and Ibn al-Mundhir, is that if conversion occurs after the year has passed, Jizyah is not dropped, because it is an established debt whose claimant had the right to demand it during the state of disbelief, and it does not fall away upon Islam, similar to land tax (Kharaj) and other debts. Al-Shafi'i has two opinions regarding conversion mid-year; one is that he owes Jizyah pro-rata, similar to one who regains sanity after the year.