Jizya

"In this year, the Messenger sent Amr to collect the zakat tax from Jayfar and Amr, the clans of Julanda and Azd.... He collected the jizyah from the Zoroastrians."

"Jizya is taken from the men of the people of dhimma status provided that they are both free and adult. It is not taken from their women, their children, or their slaves.[Ibn Rushd defines it thus: what is taken from the people of disbelief in repayment for their security and sparing their lives while they remain unbelievers. It is derived from jaza' (repayment) which is exchange, because they receive security in exchange for the money they pay. We offer them security and they offer money. It is not taken from three categories: women, children and slaves because Allah Almighty has obliged it on those who can fight, and generally that is men rather than women and children.]"

"Capitation-tax serves as an aid to the troops, and therefore differs in its rate, according to the difference of men's circumstances... Whence it is that it cannot be accepted of the infidel if he send it by the hands of a messenger, but must be exacted in a mortifying and humiliating manner, by the collector sitting and receiving it from him in a standing posture; (according to one tradition), the collector is to seize him by the throat, and shake him saying ‘Pay your tax, Zimmee’."