from the wealth of their women, children, the mentally incapacitated, the chronically ill (7), the blind, and the elderly. However, Abu Hanifa does not mandate Zakat on the wealth of a child or a person of unsound mind, and thus the obligation on the Banu Taghlib is not required on the wealth of a child or a person of unsound mind, except in the land specifically. Al-Shafi'i held the view that this is Jizya taken in the name of Sadaqa, and therefore it is not taken from those upon whom no Jizya is due, such as women, children, and the mentally incapacitated. He said: It was narrated from Umar that he said: "These are fools; they were content with the meaning, but refused the name." Al-Nu'man ibn Zur'a said: "Take from them the Jizya in the name of Sadaqa." This is because they are people of the Dhimma, so what is due from them is Jizya, not Sadaqa, like other people of the Dhimma. Furthermore, it is wealth taken from the People of the Scripture to spare their lives and their residences, so it is Jizya, just as if it were taken in the name of Jizya. This is confirmed by the fact that Zakat is a purification, and these people have no purification. Consequently, the expenditure of what is taken from them is the same as the expenditure of Fay', not the expenditure of Sadaqat, and this is more consistent with analogy. Our companions argued that they asked Umar to take from them what some of you (8) take from others. Umar answered them accordingly after his initial refusal. What some of us take from others is Zakat, from every Zakat-eligible wealth of any Muslim, whether small or old, healthy or sick. Likewise (9) is what is taken from the Banu Taghlib. Also, their women and children were protected from captivity by this peace treaty and entered into its ruling, so it is permissible for them to be included in what is required by it, just like the mature men. According to this, whoever among them is poor or possesses non-Zakat-eligible wealth—such as houses, garments for daily use, or servants for service—owes nothing, just as this is not required of Muslims liable for Zakat, and it is not taken from what has not reached the threshold (Nisab). As for the expenditure of what is taken from them, the Qadi chose that its expenditure is the expenditure of Fay'; because it is taken from a polytheist and because it is a Jizya named as Sadaqa. Abu al-Khattab said: Its expenditure is for the people of Sadaqat, because it is named by the name of Sadaqa and follows the procedure of Sadaqa regarding those from whom it is taken, so its expenditure (10) should be its expenditure. The former is more consistent with analogy and more correct, because the meaning of a thing is more specific to it than its name. For this reason, if a man were named "Lion," "Tiger," "Black," or "Red," he would not acquire the legal status of what he is named after, and because