or decreased from it. This is the opinion of Abu Hanifa and al-Shafi'i; because the Prophet (peace be upon him) imposed it as a fixed amount by his saying to Mu'adh: "Take from every mature person a dinar or its equivalent in Mu'afiri garments" (3). And Umar imposed it as a fixed amount in the presence of the Companions, and it was not objected to, so it became an consensus (ijma'). The second [narration] is that it is not fixed, but rather, one returns in this matter (4) to the ijtihad of the Imam regarding an increase or decrease. Al-Athram said: Abu 'Abd Allah [Ahmad ibn Hanbal] was asked: Can it be increased today (5), and decreased? [Meaning of (6) the jizya. He said: Yes, it is increased and decreased] (7) according to their capacity, to the extent the Imam deems appropriate. He mentioned that it was increased upon them in the past by two dirhams, so he made it fifty. Al-Khallal said: The practice in the opinion of Abu 'Abd Allah is based on what the group narrated, [for he said] (8): There is no harm in the Imam increasing or decreasing that (9) according to what his companions narrated from him (10) in ten places, so his opinion settled on that. This is the opinion of al-Thawri and Abu 'Ubayd; because the Prophet (peace be upon him) ordered Mu'adh to take a dinar from every mature person, and he made a peace treaty with the people of Najran for two thousand garments, half in Safar and half in Rajab. Abu Dawud narrated both of them (11). And Umar set the jizya in three classes: forty-eight dirhams on the wealthy, twenty-four dirhams on the middle class, and twelve dirhams on the poor (12). And he made a peace treaty with the Banu Taghlib for double (13) the amount of zakat that is upon the Muslims (14). This indicates that it is subject to the opinion of the Imam; were it not for that