Is the levy taken from Banu Taghlib doubly imposed like Zakat?
General Chapter
Al-Mughni
Book of Jizya
Primary text
The levy imposed upon Banu Taghlib must be taken twofold, similar to how Zakat is taken from Muslims. This view is held by the Companions (Ashabuna), Abu Hanifa, Abu Ubayd, and it is stated to be the opinion of the people of Hijaz. Consequently, this levy is taken from the wealth of their women, children, the insane, the infirm, the blind, and the elderly among them. However, Abu Hanifa specifies that Zakat itself is not obligatory on the wealth of a child or an insane person, and similarly, the due imposed on Banu Taghlib should not apply to the wealth of their children or the insane, except specifically concerning land.
Supporting text
The argument supporting this view cites that they petitioned Umar to take from them what one of us takes from another, to which Umar agreed after initial hesitation. Since what one Muslim takes from another is Zakat, applicable to all zakatable wealth regardless of age or health, the same principle applies to what is taken from Banu Taghlib. Furthermore, their women and children were protected from captivity through this treaty, entering its jurisdiction, thus they may enter the obligation established by it, just as the adult men.