What tax is levied upon Banu Taghlib bin Wā'il, who were Arabs and Christians?
General Chapter
Al-Mughni
Book of Jizya
Primary text
Umar ibn Al-Khattab levied a tax upon Banu Taghlib equivalent to the *sadaqah* (alms/Zakat rates) structure, despite their refusal to pay Jizya because they asserted Arab status. This levy included two sheep for every five animals, one nursing female cow for every thirty cattle, one Dinar for every twenty Dinars, ten Dirhams for every two hundred Dirhams, and the Khums (one-fifth) on crops watered by rain, and one-tenth (Ushr) on crops watered by manual labor or machinery. This stipulation by Umar was agreed upon without opposition from any Companion, thus establishing scholarly consensus (Ijma). The evidence is the generality of the Quranic verse concerning them, and the permissibility of taking Jizya from commodities (Urood).
Supporting text
The companions Ibn Abi Layla, Al-Hasan ibn Salih, Abu Hanifa, Abu Yusuf, and Al-Shafi'i adopted this ruling. It is reported that Umar ibn Abd al-Aziz initially refused anything other than Jizya from the Christians of Banu Taghlib, threatening war if they refused. Furthermore, it is narrated from Ali ibn Abi Talib that he intended to execute their fighters and enslave their offspring for breaking the covenant by converting their children to Christianity, which was stipulated against in the initial treaty.