as a tax collector (musaddiq), and ordered him (21) to take one-tenth (the 'ushr) from the Christians of the Banu Taghlib, and half of the one-tenth from the Christians of the People of the Scripture. Abu Ubayd narrated it (22). He said: The hadith of Dawud ibn Kurdus and al-Nu'man ibn Zur'a (23) is the one upon which practice is based, that there should be double upon them what is upon the Muslims. Do you not hear him say: 'From every twenty dirhams, one dirham'? For it is taken from the Muslims when they pass with their wealth one-fortieth (rub' al-'ushr) from every forty dirhams, one dirham; so that is double this. This is the apparent meaning of the speech of al-Khiraqi, due to his saying: 'twice (24) what is taken from the Muslims.' And this is more analogous, for that which is obligatory upon the rest of their wealth is double what is upon the Muslims, not double what is upon the people of the Dhimma.
1697 - Issue: He said: (And their slaughtered animals are not to be eaten, and their women are not to be married. This is in one of the two narrations from Abu Abd Allah, may Allah have mercy on him. The other narration is: their slaughtered animals are to be eaten, and their women are to be married).
The narration differs regarding Abu Abd Allah concerning eating their slaughtered animals and marrying their women. According to one, that is not permissible. This is the opinion of Ali ibn Abi Talib (1), may Allah be pleased with him, and the school of al-Shafi'i. Al-Shafi'i did not permit the slaughtered animals of the Arabs among the People of the Scripture at all. Ata', Sa'id ibn Jubayr, Muhammad ibn Ali, and al-Nakha'i disliked the slaughtered animals of the Banu Taghlib. Ali, may Allah be pleased with him, said: 'They have not held onto anything of their religion except the drinking of wine (1).' And because it is possible that they entered into the religion of disbelief after the alteration, so it is not permissible to take that from them. The second narration is: their slaughtered animals and their women are permissible. This is the correct view from Ahmad; the group narrated it from him, and it was the last of the two narrations from him. Ibrahim ibn al-Harith said: The last of his words was
(21) In B and M: "and he ordered". (22) In: The chapter on what the collector takes of the charity of the Muslims and the tenths of the People of the Dhimma and the warring unbelievers, from the Book of Charity and its Rulings. Al-Amwal 533. It was also recorded by Abd al-Razzaq, in: The chapter on the charity of the People of the Scripture, from the Book of the People of the Scripture. Al-Musannaf 6/99. (23) The one that preceded at the beginning of the issue. (24) In B and M: "twice". And it preceded. (1) Recorded by al-Bayhaqi, in: The chapter on what came regarding the slaughtered animals of the Christians of Banu Taghlib, from the Book of Jizya, and in: The chapter on the slaughtered animals of the Arab Christians, from the Book of Sacrifices. Al-Sunan al-Kubra 9/217, 284.
