For it is a ruling that is divisible, varying according to servitude and freedom, so it is apportioned according to the degree of freedom one possesses, like inheritance.
Section: There is no Jizya upon the dwellers of hermitages (sawami') from among the monks. It is possible that it is obligatory upon them, and this is one of the two opinions of al-Shafi'i. It is narrated from Umar ibn Abd al-Aziz that he imposed Jizya upon the monks of the monasteries, two dinars upon every monk (8). The evidence for this is the generality of the texts, and because he is a non-Muslim, sound, and capable of paying the Jizya, so he is like a deacon (shammas) (9). The evidence for the first [opinion] is that their lives are inviolable without the Jizya, so it is not mandatory upon them, like women, and we have already mentioned that it is forbidden to kill them (10). The texts are specific to women, and these [monks] are in their meaning. Also, because he has no earnings, he is like the poor person who is not working.
1694 - Issue: He said: "And whoever is obligated to pay the Jizya, then embraces Islam before it is taken from him, the Jizya is dropped from him."
In summary, if a Dhimmi embraces Islam during the course of the year, the Jizya is not mandatory upon him, and if he embraces Islam after the year, it is dropped from him. This is the opinion of Malik, al-Thawri, Abu Ubayd, and the People of Opinion (Ashab al-Ra'y). Al-Shafi'i, Abu Thawr, and Ibn al-Mundhir said: If he embraces Islam after the year, it is not dropped; because it is a debt that its owner is entitled to, and he became entitled to demand it during the state of disbelief, so it is not dropped by Islam, like Kharaj and other debts. Regarding the case where he embraces Islam during the year, there are two opinions for al-Shafi'i; one of them is that he owes Jizya proportionally, just as if he were of sound mind for part (3) of the year. Our evidence is the statement of Allah Almighty: {Say to those who have disbelieved, if they cease, what has previously occurred will be forgiven for them} (4). Ibn Abbas narrated from the Prophet, peace be upon him, that he said: "There is no Jizya upon a Muslim." Narrated by al-Khallal (5). He mentioned that Ahmad was asked about it, so he said:
(8) Mentioned by Abu Ubayd, in: The Chapter on Imposing Jizya... from the Book of Sunan al-Fay' wa al-Khums wa al-Sadaqa... al-Amwal 42. (9) Al-Shammas: One who performs church service, and he is of a lower rank than a priest. (10) On page 178. (1) In B and M: "Because it is". (2) In A: "He is entitled to it". (3) In M: "bi-adl" (equally/proportionally). (4) Surah al-Anfal 38. (5) Extracted by Abu Dawud, in: The Chapter on the Dhimmi who embraces Islam during part of the year... from the Book of al-Kharaj wa al-Fay' wa al-Imara. Sunan Abi Dawud = 2/152. And al-Tirmidhi, in: The Chapter on what has come regarding: there is no Jizya upon a Muslim, from the Chapters of Zakat. Aridat al-Ahwadhi 3/127. And Imam Ahmad, in: al-Musnad 1/223, 285.
