Статья 144: Джизья (подушный налог) собирается со всех нему сульман граждан государства. Им облагаются совершеннолетние мужчины в том размере, который они способны выплачивать. Этим налогом не облагаются женщины и дети.
Article 144:Jizya is collected from non-Muslims (people of Dhimma). It is to be taken from the adult men if they are capable of paying it, and it is not taken from women or children.
Its evidence is from the Quran and the Sunnah. As for the Book, Allah (swt) said:
(( حَتَّى يُعْطُوا الْجِزْيَةَ عَنْ يَدٍ وَهُمْ صَاغِرُونَ (29) ))
“Until they give the Jizyah willingly while they are humbled.” (TMQ 9:29). As for the Sunnah then:
«كَتَبَ رَسُولُ اللهِ إِلَى مَجُوسِ هَجَرٍ يَدْعُوهُمْ إِلَى الإِسْلاَمِ، فَمَنْ أَسْلَمَ قُبِلَ مِنْهُ، وَإِلاَّ ضُرِبَتْ عَلَيْهِ الجِّزْيَةُ فِي أَنْ لاَ تُؤْكَلَ لَهُ ذَبِيحَةٌ وَلاَ تُنْكَحَ لَهُ امْرَأَةٌ»
“The Messenger of Allah wrote to the fire-worshippers of Hajar, calling them to Islam, whoever becomes Muslim, it is accepted from him, otherwise the Jizya is imposed upon him and that his slaughtered meat is not eaten and is not married to a woman” (reported by Abu ‘Ubayd in Al-Amwal, Abu Yusuf in Al-Kharaj and others). It is only taken from the one capable due to His (swt) words: “Out of hand”, in other words, from the one capable. It is taken from the men, not the women or children, due to the words of the Prophet to Mu’adh:
«خُذْ مِنْ كُلِّ حَالِمٍ دِينَاراً»
“Take one Dinar from everyone who has reached the age of puberty (Halim)” (reported and authenticated by Al-Hakim). And Al-Bayhaqi reported in his Sunan Al-Kubra from ‘Amru b. Shu’ayb from his father from his grandfather that the Messenger of Allah :
«فَرَضَ الجِّزْيَةَ عَلَى كُلِّ مُحْتَلِمٍ مِنْ أَهْلِ اليَمَنِ دِينَاراً دِينَاراً»
“imposed one-Dinar Jizya upon every male adult (Muhtalim) in Yemen.” and the use of the words halim and Muhtalim with the masculine form indicates that it is not taken from women nor those who have not reached puberty, and similarly Umar (ra) wrote to the leaders of the army:
«أن يضربوا الجزية، ولا يضربوها على النساء والصبيان، ولا يضربوها إلا على من جرت عليه الموسى»
“Impose the Jizya, and do not impose it upon the women and children, and do not impose it except upon the one who uses the blade”, and it is not known that anyone rebuked him over that and so it is considered to be an Ijma’. In the same manner it is not taken from the insane as he is analogous with the child.