this is so even if it were Sadaqa in reality, for it would be permissible to distribute it to the poor among those from whom it was taken, due to the saying of the Prophet (peace and blessings of Allah be upon him): "Inform them that they have a Sadaqa that is taken from their rich and returned to their poor" (11).

Section: If a Taghlibi offers to pay the Jizya and that the Sadaqa be waived, it is not accepted from him; because the peace treaty was established upon this condition, so it cannot be altered. It is possible that it be accepted from him, due to the saying of Allah the Almighty: "until they pay the Jizya with willing submission" (12). This person has indeed paid the Jizya. And if the one offering (13) the Jizya among them is a Harbi (a non-treaty combatant), it is accepted from him due to the verse and the report of Burayda: "Invite them to pay the Jizya; if they answer you, accept from them and refrain from them" (14). Furthermore, he did not enter into the treaty of the first ones, so its ruling does not apply to him, and he is a Person of the Scripture offering the Jizya, so his blood is spared by it. And if an Imam (15) wishes to revoke their peace treaty and renew the Jizya upon them, like the action of Umar ibn Abd al-Aziz, he has no right to do so; because the contract of Dhimma is for perpetuity, and it was contracted with them by Umar ibn al-Khattab, may Allah be pleased with him, so no one else has the right to revoke it as long as they remain upon the covenant.

Section: As for the rest of the People of the Scripture among the Christians and Jews, whether Arabs or others, the Jizya is accepted from them, and they are not held to what the Christians of the Banu Taghlib are held to. Ahmad stated this clearly, and it was narrated from al-Zuhri. He said: And we hold the view that one should take the Sadaqa from the livestock of the Banu Taghlib specifically, and we double it upon them, as Umar, may Allah be pleased with him, did. The Qadi and Abu al-Khattab mentioned that the ruling for those who became Christians among the Tanukh and Bahra, or became Jews among the Kinana and Himyar, or became Zoroastrians among the Tamim, is the same as the ruling for the Banu Taghlib. This was also mentioned regarding al-Shafi'i. He stated it explicitly regarding the Tanukh and Bahra; because they are from the Arabs, so they resemble the Banu Taghlib. Our position is the generality of the saying of the Almighty: "until they pay the Jizya with willing submission while they are subdued." And that the Prophet (peace and blessings of Allah be upon him) sent Mu'adh to Yemen and said: "Take from every mature person a dinar" (16). And they are Arabs. He also accepted the Jizya from the people of Najran, and they are from the Banu al-Harith ibn