"Jizya will be collected from every free, sane, adult, healthy and able-bodied non-Muslim subject, the Jew and the Christian, the Zoroastrian and the non-Arab and Sabian idol-worshipper, but not from an Arab idol- worshipper, an apostate, a women, a slave, a renegade, a slave who has been promised freedom on payment of stipulated price, a minor, a bed-ridden person, a person whose hands and feet have been cut off, a paralytic, a blind man, a decrepit, a palsied man, an insane person and an idiot. Whether they have fallen victims to these ailments and others resembling them, on account of which they have been bed-ridden after the imposition of jizya or before, it is immaterial. Jizya will not be imposed on an invalid beggar who is not able to work and earn and if, in spite of his ability, he avoids work, he should be treated as an able-bodied person. .. Jizya lapses on death and on acceptance of Islam. Whether such lapse continues for the whole year or a part of it is immaterial. If a non-Muslim subject during the course of the year dies or embra- ces Islam after making the payment of Jizya, the tax of that year should not be shown against his name. ..The non- Muslim should himself bring the Jizya ; if he sends it through his deputy it should not be accepted. At the time of the payment the non-Muslim should keep standing. While the chief should keep sitting ; the hand of the non-Muslim should be below and that of the chief above it and he should say. “Make payment of Jizya O ! non-Muslim” and should not say, “Oh infidel”."