It is not narrated by anyone other than Jarir. Ahmad said: It has been narrated from Umar that he said: If he had taken it into his hand (6) and then he embraced Islam, he would return it to him. It has been narrated from the Prophet, peace be upon him, that he said: "It is not appropriate for a Muslim to pay the Kharaj (7)," meaning the Jizya. It was also narrated that a Dhimmi embraced Islam and was demanded to pay the Jizya, and it was said: You only embraced Islam to seek refuge. He said: Indeed, in Islam there is refuge. So it was raised to Umar, and Umar said: Indeed, in Islam there is refuge. He wrote that the Jizya should not be taken from him. Abu Ubayd narrated it with a similar meaning (8). And because the Jizya is a form of humiliation, it is not taken from him, just as if he had embraced Islam before the end of the year. And because the Jizya is a penalty that becomes due because of disbelief, so Islam drops it, like killing. In this, it differs from all other debts.

Section: If the Dhimmi dies after the year, the Jizya does not drop from him, according to the manifest view of Ahmad's words. Ahmad mentioned it, and it is the school of al-Shafi'i. Abu al-Khattab related from the Qadi that it drops upon death, and this is the opinion of Abu Hanifa. Abu Ubayd (9) narrated it from Umar ibn Abd al-Aziz, because it is a penalty, so it drops upon death, like the prescribed punishments (Hudud). And because it drops upon Islam, it drops upon death, just as before the end of the year. Our evidence is that it is a debt that became mandatory upon him during his life, so it does not drop by his death, like the debts owed to human beings. The punishment (Hadd) drops upon the loss of its subject and the inability to carry it out, which is contrary to the Jizya. It differs from Islam; for Islam is the fundamental state, and the Jizya is a substitute for it. So when he brings the fundamental, he is in no need of the substitute, just as one who finds water has no need for Tayammum (10) in its presence, contrary to death. And because Islam is an act of devotion and obedience that is fit to be a refuge from the Jizya, as Umar, may Allah be pleased with him, mentioned, whereas death is contrary to that.