Is the *Jizyah* (poll tax) accepted from all People of the Book besides the Banu Taghlib?
General Chapter
Al-Mughni
Book of Jizya
Primary text
The *Jizyah* is accepted from all People of the Book, including Arab Christians and Jews. This is established by the generality of the verse: "Until they give the *Jizyah* willingly while they are humbled" (Quran 9:29). Furthermore, the Prophet (peace be upon him) commanded Mu'adh to take one Dinar from every adult in Yemen, who were Arabs. The *Jizyah* was also accepted from the Christians of Najran and from Akidr of Dumah, who was an Arab. The ruling of *Jizyah* is confirmed by the Book and the Sunnah for every People of the Book, Arab or non-Arab, except for what was specifically granted to Banu Taghlib due to their reconciliation with 'Umar (may Allah be pleased with him).
Supporting text
A view exists, related by Imam Ahmad and attributed to Al-Zuhri, which holds that the people of Tanukh, Bahrah, Kinanah, Himyar, and Tamim who adopt Christianity, Judaism, or Zoroastrianism respectively, should be treated according to the ruling applied to Banu Taghlib. This is supported by Al-Shafi'i regarding Tanukh and Bahrah, based on their being Arabs, thus resembling Banu Taghlib.