half of it, then remains in continuous insanity, then there is no Jizya upon him in the second [case], but in the first [case], the portion of Jizya corresponding to what he recovered of the year is upon him, according to what has been previously explained. And Allah knows best.

1691- Issue: He said: "And not upon a poor person."

He means the poor person who is unable to pay it. This is one of the opinions of al-Shafi'i. He said in another: It is mandatory for him, due to his (the Prophet's) statement, peace be upon him: "Take from every one who has reached maturity one dinar" (1). And because his blood is not inviolable (ma'qun al-dam), so the Jizya does not drop from him, just like the capable person (2). Our position is that Umar, may Allah be pleased with him, established the Jizya in three tiers, and he placed the lowest tier on the poor, working man (3), which indicates that the one who is not working has nothing upon him. Furthermore, Allah the Almighty said: "Allah does not charge a soul except [with that within] its capacity" (4). Also, this is a wealth due upon the completion of a year, so it is not incumbent upon the poor and incapable person, just like Zakat and the blood money (al-'aql). Moreover, the Kharaj (land tax) is divided into land tax and poll tax (kharaj al-ru'us); it has been established that the land tax is based on its capacity, and that which has no capacity has no tax upon it, and the same applies to the poll tax. As for the hadith, it covers taking from those from whom it is possible to take, and for those from whom it is not possible to take, then taking from them is impossible, so how could it be commanded!

1692- Issue: He said: "Nor upon a decrepit old man, nor a chronically ill person, nor a blind person."

These three and those who are in their state, such as those who have an ailment that prevents them from fighting and for whom no recovery is expected, have no Jizya upon them. This is the opinion of the People of Opinion (Ahl al-Ra'y). Al-Shafi'i said in one of his two opinions: The Jizya is upon them, based on the permissibility of killing them. Our statement has already preceded regarding the fact that they are not to be killed (1), so the Jizya is not mandatory for them, just like women and children.