Is the levy on trade assets distinguished between men and women?
General Chapter
Al-Mughni
Book of Jizya
Primary text
The levy on trade assets is obligatory upon both men and women equally because it is not a *Jizyah* (poll tax) but a right specific to trade capital due to the expansion in the abode of Islam and the benefit derived from trading therein, analogous to Zakat concerning Muslims. The general traditions narrated make no specific exception for men over women.
Supporting text
The view held by the Qadi posits an exception for women, stating they owe no levy unless they enter the Hijaz.