Section: The tithe is taken from them on all wealth intended for trade, according to the apparent wording of Al-Khiraqi. Al-Qadi said: If they enter to transport supplies that the people are in need of, they are permitted entry without a tithe being taken from them. This is the opinion of Al-Shafi‘i; because their entry is a benefit to the Muslims. We argue based on the generality of what we have narrated. Salih narrated from his father, from ‘Abd al-Rahman ibn Mahdi, from Malik, from Al-Zuhri, from Salim, from his father, from ‘Umar, that he used to take the tithe from the Nabataeans on legumes (qutniyya), and half the tithe on wheat and raisins, so that the importation of goods to Medina would increase. This indicates that he would lighten the burden upon them if he saw a benefit in it, and he also had the right to waive it if he saw a benefit.

Section: The tithe is taken from every belligerent (harbi) trader, and half the tithe from every dhimmi trader, whether male or female, minor or adult. Al-Qadi said: A woman is not subject to a tithe nor half a tithe, whether she is a belligerent or a dhimmi; however, if she enters the Hijaz, she is tithed because she is forbidden from residing there. This distinction is not known from Ahmad, nor does his school of thought necessitate it, because he mandates charity (sadaqa) on the wealth of the women and children of the Banu Taghlib; thus, he likewise mandates the tithe or half-tithe on the wealth of women. The generality of the narrated traditions does not contain any specification for men to the exclusion of women, and this is not a jizya; rather, it is a right specific to trade wealth due to their expansion into the Abode of Islam and their benefit from trade within it, so both the man and woman are equal in it, like Zakat in the right of Muslims.

Section: They are not to be tithed except once in a year, and nothing is to be taken from less than ten dinars. Ahmad provided specific rulings for both of these. It is narrated from Abu ‘Abd Allah ibn Hamid that a belligerent (harbi) is to be tithed every time he enters into our lands. This is the opinion of some of the companions of Al-Shafi‘i; because if we take from him only once, we are not secure that they will enter, and then when the time of the year arrives, they might not enter, rendering it impossible to take from them.