the Book. As for us, the saying of Allah the Almighty: {Then kill the polytheists wherever you find them} (4). And the saying of the Prophet (peace be upon him): "I have been commanded to fight the people until they say: There is no god but Allah; if they say it, they protect their blood and wealth from me, except by its right" (5). This is general, and the People of the Scripture have been excluded from it by the verse, and the Zoroastrians by the saying of the Prophet (peace be upon him): "Apply to them the practice of the People of the Scripture" (6). Therefore, anyone other than them among the infidels remains under the ruling of the generality. We have already explained that the people of the [scrolls of] (7) other than the People of the Scripture are the ones intended by the verse in what preceded.

Section: If he concludes (8) a dhimma contract with infidels who claim they are from the People of the Scripture, then it becomes clear that they are idol-worshippers (9), the contract is void from its inception. If we are in doubt about them, their covenant is not invalidated by doubt, because the basic principle is its validity. If some of them admit to that while others do not, it is accepted from the one who admitted it regarding himself, so his covenant is invalidated, and it remains for [those who did not] (11) admit to their state.

1689 - Issue; He said: (And what is taken from them as jizya is in three classes; twelve dirhams are taken from the lowest among them, twenty-four dirhams from the middle among them, and forty-eight dirhams from the wealthiest among them).

Speech on this issue is in two parts: First, regarding the assessment of the jizya. Second, regarding the quantity of its amount.

As for the first, there are three narrations regarding it; one of them (1), is that it is fixed at a measure (2) that is not to be exceeded, nor