of the price. The Muslims used to take wine and pork from the people of the Dhimma as part of their jizya and their land tax (kharaj) based on their valuation, and then the Muslims would handle selling them. Umar disapproved of this, then he granted them permission to take from their prices if the people of the Dhimma were the ones handling the sale. He narrated with his chain of transmission, from Suwayd ibn Ghafala, that Bilal said to Umar: "Your tax collectors are taking wine and pork as part of the land tax." He replied: "Do not take them from them, but leave them to sell them, and you take from the price."

Section: It is permissible to take the price of wine and pork from them for their poll tax (jizya) and land tax (kharaj), arguing by this saying of Umar; and because they are of their assets that we allow them to possess and manage, so it is permissible to take their prices from them, like their clothing.

Section: If a Dhimmi passes by a tax collector and he owes a debt equal to what he possesses, or one that reduces it below the threshold (nisab), the apparent meaning of Ahmad’s words is that this prevents taking the half-tithe from him; because it is a right for which a threshold and the passage of a year are considered, so debt prevents it, like zakat. If he claims that he has a debt upon him, it is not accepted except with proof from the Muslims, because the original state is the freedom of his liability from it. If he passes with a slave girl and claims that she is his daughter or his sister, there are two narrations regarding this: one of them is that his statement is accepted. Al-Khallal said: "This is the more plausible of the two sayings," because the origin is that he does not own her. The second is that it is not accepted, because she is in his possession, so she is like his livestock.

1699 - Issue; he said: (And if a merchant from the people of war enters among us with a safe-conduct [aman], the tithe is taken from him.)

Abu Hanifa said: Nothing is taken from them unless they take something from us, then we take the like of it from them;