What is the required levy on a protected non-Muslim merchant (Dhimmi)?
General Chapter
Al-Mughni
Book of Jizya
Primary text
Half of the *Ushr* (one-twentieth) is to be taken from every merchant belonging to the protected people (Dhimmi). This applies universally, encompassing male or female, young or old individuals. This rule is based on analogy with the obligation of Zakat upon Muslims, as this levy is a right concerning trade assets used within the Islamic domain, thereby including women equally.
Supporting text
The opinion of the Qadi states that a woman, whether belonging to the people at war or the protected people, does not owe the *Ushr* or half of the *Ushr*. However, if such a woman enters the Hijaz region, she is subject to the *Ushr* because she is restricted from permanent residence there.