Do multiple years of due Jizya accumulate without consolidation?
General Chapter
Al-Mughni
Book of Jizya
Primary text
Jizya due for multiple years accumulates and must all be collected; the entirety of the accumulated amounts is due. This is the position held by Al-Shafi'i. The evidence for this ruling is that Jizya is a financial right (haqq mal) that becomes obligatory at the end of every year, and thus it does not consolidate, similar to blood money (diyah).
Supporting text
Abu Hanifa holds that the due Jizya consolidates because it is a penalty ( عقوبة), and penalties consolidate, similar to prescribed legal punishments (hudud).