How often must the *jizyah* or similar levy be taken from non-Muslim subjects (*Dhimmi*) annually?
General Chapter
Al-Mughni
Book of Jizya
Primary text
The levy imposed upon non-Muslim subjects (*Dhimmi*) must only be taken once per year. This ruling is explicitly stated by Ahmad in the narration of a group of his companions. This aligns with the report from Ibrahim al-Nakhai, deriving from Umar, who wrote that only one levy should be taken annually, specifically half of one-tenth (*nisf al-'ushr*). This is also the opinion of Al-Shafi'i concerning those entering the lands of Hijaz. The evidence for this is demonstrated by the action of Umar when a Christian man complained that his agent was assessing him twice per year. Umar declared himself the 'Elder of Monotheism' (*Al-Sheikh Al-Hanif*) in response to the Christian elder, and subsequently wrote to his agent prohibiting assessment more than once annually. Furthermore, since both *Jizyah* and *Zakah* are levied only once per year, this levy should follow the same principle.
Supporting text
If the levy is taken once, a document (*hujjah*) confirming payment must be issued to them. This document serves as proof of compliance for them and a defense against any subsequent collector attempting a second levy. If the subject's wealth increases subsequently, the levy is only taken on the increase, as the original amount has already been taxed.