Section: The Jizya does not overlap (ta-dakhul), but rather (11) if the Jizya of several years accumulates upon him, the whole of it is to be exacted (12). This is the opinion of al-Shafi'i. Abu Hanifa said: They do overlap, because it is a penalty, so they overlap, like the prescribed punishments (Hudud). Our evidence is that it is a financial right (14) that becomes mandatory at the end of every year, so it does not overlap, like blood money (Diya).

1695 - Issue; he said: (And if he is emancipated, the Jizya becomes binding upon him for what is to come, whether the one who emancipated him was a Muslim or a disbeliever.)

This is the correct view from Ahmad, and it was narrated from him by a group. It was also narrated from Umar ibn Abd al-Aziz. This is the opinion of Sufyan, al-Layth, Ibn Lahi'ah, al-Shafi'i, Abu Thawr, and the people of opinion (Ashab al-Ra'y). According to another report from Ahmad, he is to be left (in the land) without Jizya. Something similar was narrated from al-Sha'bi, because the relationship of wala' (patronage) is a branch of slavery, and it remains fixed upon him. al-Khallal considered this narration weak and said: This is an old opinion that Ahmad retracted, and the practice is based on what the group narrated. From Malik, there is an opinion like that of the group. And another opinion from him is that if the one who emancipated him is a Muslim, then there is no Jizya upon him, because he is under the wala' of a Muslim, so it is similar to his being under the state of slavery. Our evidence is that he is a free, legally responsible (mukallaf) person of means from among those fit for fighting (1), so he is not to be left in our land without Jizya, like the one who was originally free. Once this is established, his ruling regarding the Jizya for the future is the same as the ruling for those who have reached puberty among their children, or those among their mentally ill who have regained sanity, as has already passed.

1696 - Issue; he said: (And the Jizya is not taken from the Christians of Banu Taghlib, but Zakat is taken from their wealth, livestock, and produce, double what is taken from the Muslims.)

Banu Taghlib bin Wa'il are Arabs, from Rabi'ah bin Nizar; they converted to Christianity in the pre-Islamic period (Jahiliyya),