What is the proper form for collecting the Jizya (poll tax)?

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The Jizya must be taken from what is easily accessible ('yusr') from their wealth. It is not obligatory to take it specifically from gold or silver. Ahmad, Al-Shafi'i, Abu Ubaid, and others hold this view. The evidence is based on the instruction given to Mu'adh when sent to Yemen to take one Dinar or its equivalent ('adlah') in Mighafir (a type of cloth). Furthermore, the Prophet, peace be upon him, accepted two thousand sets of garments (hullah) from the Christians of Najran, and 'Umar often received numerous livestock ('ni'am') as Jizya.