to save himself thereby, so it is similar to what is taken from him by force. As for if he gifts it to individuals among the Muslims, he does not appear to intend that, due to the lack of fear from them, so it belongs to the recipient, just as if it were gifted to him in the Abode of Islam. It is possible that one should examine the situation: if there was a mutual gift-exchange between them prior to that, then he keeps what was gifted to him. If it was initiated upon entering their abode, then it belongs to the Muslims, similar to our position regarding a gift to a judge.

Book of Jizya [Poll Tax]

It is the obligation taken from the disbeliever for his residence in the Abode of Islam every year. It is a noun derived from 'jaza yajzi' [he paid/requited], meaning when he fulfilled [an obligation]. Allah the Almighty said: "And fear a day when no soul will suffice for another soul at all" (1). The Arabs say: "Jazaytu dayni" [I paid off my debt], meaning I fulfilled it. The basis for it is the Book, the Sunnah, and the consensus. As for the Book, it is the saying of Allah the Almighty: "Fight those who do not believe in Allah or in the Last Day and who do not consider unlawful what Allah and His Messenger have made unlawful and who do not adopt the religion of truth from those who were given the Scripture - [fight] until they give the jizya willingly while they are humbled" (2). As for the Sunnah, it is what al-Mughirah ibn Shu'bah narrated, that he said to the soldiers of Kisra on the day of Nahawand (3): "Our Prophet, the Messenger of our Lord, commanded us to fight you until you worship Allah alone (4), or pay the jizya." Recorded by al-Bukhari (5). From Buraydah, that he (6) said: When the Messenger of Allah (may Allah bless him and grant him peace) sent a commander over a detachment or an army, he would advise him to fear Allah the Almighty regarding his own self, and to treat the Muslims with him well, and would say to him: "When you meet your enemy from among the polytheists, invite them to one of three options; invite them to Islam, and if they respond to you, then accept it from them (7) and refrain from them. If they refuse, then invite them to pay the jizya, and if they respond to you, then accept it from them and refrain from them. If they refuse, then seek help from Allah and fight them" (8). In many reports. The Muslims have agreed upon the permissibility of taking the jizya in general.