And because the jizya and the zakat are taken only once in the year, so too is this. Once this is established, whenever he takes that from them once, he writes them a document for their payment, so that it may be a proof for them and an argument against whoever they pass by, so that he does not levy the tithe on them a second time. If they pass by a second time with more wealth than that from which it was taken, he takes from the remainder because it was not subject to the tithe.

Section: Nothing is taken from them of anything other than trade goods (13). If one of them passes by the tithe-collector (al-'ashir) while traveling with his possessions or livestock (14), nothing is taken from him. Ahmad stated this textually. Even if his livestock is for trade, half a tithe is taken from it. There is a difference of opinion in the narration regarding the amount from which the half-tithe is taken. Salih narrated from him that from every twenty dinars, one dinar is taken (15), meaning that if it is less than twenty, there is nothing due upon him, because what is below the threshold (nisab) does not require zakat for a Muslim, nor for a Taghlibi, so nothing is required for a Dhimmi, just like that which is less than ten. Salih also narrated (16) that he said: If they pass by the tithe-collector, if they are people of war (harbi), he takes the tithe from them, one out of every ten, and if they are people of the Dhimma, he takes from them half the tithe, one dinar from every twenty dinars (17). If it is less than that, there is nothing upon him. If the wealth of the harbi is less than ten dinars, nothing is taken from it, and nothing is taken from them except once; the Muslim and the Dhimmi are the same in this. It was narrated from Ahmad that on ten [dinars], there is half a mithqal, and there is nothing on what is less than ten. He stated this textually in the narration of Abu al-Harith. He said: I asked, if the Dhimmi has ten dinars? He said: You take half a dinar from him. I said: What if he has less than ten dinars? He said: If it is less than that, nothing is taken from him. This is because ten [dinars] is a sum of wealth whose mandatory amount reaches half a dinar, so it is required therein, like the twenty [dirhams] in the case of the Muslim. Or we may say: It is wealth subject to the tithe, so it is required on ten of it, like the wealth of the harbi. Ibn Hamid said: The tithe of the harbi is taken, and the half-tithe of the Dhimmi is taken.