...subdued (28). It is said: The humiliation is their commitment (29) to the jizya and the application of our rulings upon them. It is not accepted for them to send it; rather, the Dhimmi must come personally with it and pay it while he is standing and the receiver is sitting. They are not to be dealt with harshly in collecting it, nor are they to be tortured if they are in financial distress, for when Umar, may Allah be pleased with him, was brought a large amount of wealth—Abu Ubayd said: I believe it was from the jizya—he said: I think you have destroyed the people. They said: No, by Allah, we did not take anything except easily and purely. He said: Without a whip or coercion (30)? They said: Yes. He said: Praise be to Allah who did not make this occur by my hand or under my authority. Sa'id ibn 'Amir ibn Hudhaym came to him, and Umar struck him with the whip. Sa'id said: Your torrent preceded your rain; if you punish, we shall be patient, and if you pardon, we shall be grateful, and if you seek an excuse, we shall excuse ourselves. He said: There is nothing on the Muslim but this. Why are you slow with the kharaj (land tax)? He said: You ordered us not to exceed four dinars for the farmers, so we do not exceed that for them, but we delay them [until their harvest] (32). Umar said: I will never dismiss you as long as I live. Both accounts were narrated by Abu Ubayd (33). He said: The only way to delay until the harvest is to be kind to them. He said: We have heard of no timing for the collection of kharaj and jizya other than this. Ali ibn Abi Talib employed a man over 'Akbara (34), and he said to him in front of the people: Do not leave them a single dirham of the kharaj. He spoke severely to him, then said: Meet me at midday. When he came to him, he said: I had (35) ordered you to do something, and I am now giving you a command: if you disobey me, I will remove you. Do not sell for them any of their kharaj (assets): neither a donkey, nor a cow, nor winter or summer clothing, and be kind to them, and do with them (36).