Is the levy imposed on Banu Taghlib a Jizyah or Zakat?
General Chapter
Al-Mughni
Book of Jizya
Primary text
The levy imposed upon Banu Taghlib constitutes Jizyah taken under the name of Sadaqah. Therefore, it should not be taken from those exempt from Jizyah, such as women, children, and the insane. This is because they are people under covenant (Ahl al-Dhimmah), making the due Jizyah, not Sadaqah, like other people under covenant. Moreover, it is wealth taken from the People of the Book (though Banu Taghlib are generally treated as polytheists in this context based on the comparison to Jizyah) for the protection of their lives and dwelling places, thus it is Jizyah. This is confirmed because Zakat is purification, which they do not possess.
Supporting text
Al-Shafi'i holds this view. It is narrated that Umar said regarding them: 'They are fools; they consented to the underlying meaning but refused the name.' Al-Nu'man ibn Zur'ah stated: 'Take the Jizyah from them under the name of Sadaqah.' Given that the essence of a ruling takes precedence over its name, if this were truly Sadaqah, it would be permissible to give it to the poor among those from whom it was taken, based on the Prophet's saying: 'Inform them that they owe a Sadaqah, taken from their wealthy and returned to their poor.'