Does the *Jizyah* (poll tax) liability lapse upon the death of a *Dhimmi* (protected non-Muslim) after the first year (*al-Hawl*)?
General Chapter
Al-Mughni
Book of Jizya
Primary text
The *Jizyah* liability does not lapse upon the death of a *Dhimmi* after the completion of one year. This position is adopted in the apparent view of Ahmad (Ibn Hanbal) and is the position of the Shafi'i school. The evidence is that the *Jizyah* became a debt upon him during his lifetime, and thus it does not lapse upon death, similar to the debts owed to private individuals. Furthermore, the reason for exemption upon embracing Islam is that Islam is the primary obligation, and *Jizyah* is a substitute for it; when the primary obligation is met, the substitute becomes unnecessary. Death is different because Islam is an act of obedience and proximity to God, which can justly serve as an exemption from *Jizyah*, unlike death.
Supporting text
It is narrated from Abu Al-Khattab, quoting Al-Qadi, that the *Jizyah* lapses upon death. This is the view of Abu Hanifa, and it was narrated by Abu Ubaid from Umar ibn Abd al-Aziz. The justification is that the *Jizyah* is a penalty, and thus lapses upon death like the penal code (*Hudud*), and because it lapses upon embracing Islam, it must also lapse upon death, just as it would before the completion of the year.