What is the required tax (*'ushr*) on trade goods brought by non-Muslims (*dhimmi* or similar category, referred to here as 'them')?
General Chapter
Al-Mughni
Book of Jizya
Primary text
The *'ushr* (one-tenth) must be taken from all trade goods belonging to them, according to the apparent view of Al-Kharaqi. The basis for this is the general scope of the narration reported. Omar used to take one-tenth (*'ushr*) from the Nabateans on their cloth goods (*al-qutniyyah*) and half a tenth (*nisf al-'ushr*) on wheat and raisins to facilitate transport to Medina. This indicates that leniency in taxation is permitted when interest (or public benefit) is perceived.
Supporting text
If they enter for the purpose of transporting essential provisions (*mayirah*) needed by the people, they are permitted to enter without the *'ushr* being taken from them, as their entry benefits the Muslims. This is the view held by Al-Shafi'i.