So Umar invited them to pay the Jizya, but they refused and felt insulted, saying: "We are Arabs; take from us as some of you take from others in the name of Sadaqa (charity)." Umar said: "I will not take Sadaqa from a polytheist." Some of them fled to the Romans, so al-Nu'man ibn Zur'a said: "O Commander of the Faithful, these people possess prowess and strength (1), and they are Arabs who feel insulted by the Jizya; do not aid your enemy against yourself with them, but rather take the Jizya from them under the name of Sadaqa." Umar sent for them, brought them back, and doubled the amount upon them: two sheep from every five camels, two tabi'ayn (two-year-old calves) from every thirty cows (2), one dinar from every twenty dinars (3), and ten dirhams from every two hundred dirhams, and one-fifth on what is watered by rain, and one-tenth on what is watered by irrigation, buckets, or a water wheel (4). This became the established view of Umar, and none of the Companions contradicted him, so it became a consensus (Ijma'). The jurists after the Companions held this view, including Ibn Abi Layla, al-Hasan ibn Salih, Abu Hanifa, Abu Yusuf, and al-Shafi'i. It is narrated (5) from Umar ibn Abd al-Aziz that he refused to accept anything from the Christians of Banu Taghlib except the Jizya, saying: "No, by Allah, nothing but the Jizya, otherwise I declare war upon you." The argument for this is the generality of the verse regarding them. It was narrated from Ali, may Allah be pleased with him, that he said: "If I were free from other matters to deal with Banu Taghlib, I would have a decision regarding them; I would kill their combatants and take their offspring as captives, for they have broken the covenant and the Dhimma (protection) has been severed from them when they baptized their children (6)." This is because Umar, may Allah be pleased with him, had made a peace treaty with them on the condition that they would not baptize their children. Practice is based on the former [the position of Umar] due to the consensus we mentioned. As for the verse, what is taken from them is Jizya under the name of Sadaqa, as it is permissible to take Jizya from trade goods.

Section: Our companions said: Sadaqa is taken doubled from the wealth of those from whom Zakat would be taken if they were Muslims. This is the opinion of Abu Hanifa and Abu 'Ubayd. It is mentioned that it is the opinion of the people of the Hijaz. According to this, it is taken