ibn Ka'b. Al-Zuhri said: The first to pay the Jizya were the people of Najran, and they were Christians. He took the Jizya from Ukaydir Dumat, and he was an Arab. The ruling of the Jizya is established by the Book and the Sunnah for every Person of the Scripture, whether Arab or non-Arab, except for what the Banu Taghlib were specified with due to the peace treaty Umar made with them. In those besides them, the ruling remains based on the generality of the Book and the testimonies of the Sunnah. There was no peace treaty between anyone other than the Banu Taghlib and any of the Imams, as far as we have reached, and it is not valid to draw an analogy between others and the Banu Taghlib for several reasons: First, that drawing an analogy of the rest of the Arabs upon them contradicts the texts we have mentioned, and it is not valid to draw an analogy of that which is textually prescribed upon something that necessitates contradicting the text. Second, the rationale (illa) for the Banu Taghlib is the peace treaty, and such a treaty is not found with others, and analogy is not valid when the rationale is absent. Third, the Banu Taghlib were people of power and might; they had joined the Romans, and there was a fear of harm from them if they were not reconciled, and this was not found in others. If this condition is found in others, and they refrain from paying the Jizya, and there is fear of harm by not reconciling with them, and the Imam deems it appropriate to reconcile with them on the payment of the Jizya under the name of Sadaqa, this is permissible, provided that what is taken from them is equal to what is obligatory upon them of Jizya or more. [Abu Ishaq, the author of "al-Muhadhdhab", mentioned this in his book, and the evidence for this is the story of the Banu Taghlib and drawing an analogy upon them] (18). Ali ibn Sa'id said: I heard Ahmad say: The People of the Scripture have no Sadaqa on their livestock (19) nor on their wealth; rather, the Jizya is taken from them, unless they were reconciled upon it being taken from them, as Umar did with the Christians (20) of the Banu Taghlib when he doubled the Sadaqa upon them in his treaty with them, if they are in their position. As for drawing an analogy upon those who were not reconciled in making their Jizya a Sadaqa, it is not valid. And Allah knows best.

Section: If a Taghlibi Christian trades and passes by the collector (al-ashir), Ahmad said: One-tenth (al-'ushr) is taken from him, which is double what is taken from the people of the Dhimma. He narrated with his chain of transmission from Ziyad ibn Hudayr that Umar sent him