What is the ruling regarding levying tax on goods brought by non-Muslims (*Kuffar Ahl al-Harb*) entering Muslim lands?
General Chapter
Al-Mughni
Book of Jizya
Primary text
Abu Hanifa stated that nothing is taken from them unless they take something from Muslims, in which case an equivalent amount is taken from them based on the precedent set by Umar (may Allah be pleased with him). This is evidenced by the report of Ziyad ibn Hudayr, who stated they only taxed the people of war (*Ahl al-Harb*) because they took from Muslims. The established practice, accepted by the Rashidun Caliphs and Imams thereafter without objection, mandates the taking of the *Ushur* (one-tenth). This continuous practice establishes a strong consensus, and the command to take tax is applied according to the established legal norm (*Ma'hood* in Shari'ah), which has been the taking of one-tenth.
Supporting text
Shafi'i ruled that if a non-Muslim enters for trade unnecessary for Muslims, the Imam should only permit him in exchange for a stipulated compensation, and whatever is stipulated is valid. It is recommended to stipulate the *Ushur* to align with Umar's practice. If permission is granted generally without a condition, the main view of Shafi'i's school is that nothing is taken, as it is a treaty of security (*Aman*) without stipulation, thus granting no entitlement, similar to a truce (*Hudnah*). An alternative view suggests the *Ushur* becomes obligatory because Umar took it.