Abdallah ibn Budayl

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Jizya (capitation on treaty peoples)

Jizya in al-Baladhuri is what the People of the Book pay per head under treaty in return for confirmation in their religion and lands: he reports from al-Zuhri 'the first of the People of the Book to pay the jizya, so far as we know, were the people of Najran, who were Christians; then the people of Ayla, Adhruh and the people of Adhri'at paid jizya in the Tabuk campaign'; its forms with him include a dinar per hālim per year — the treaty of Ayla totalling three hundred dinars, Jurash a dinar per hālim plus hospitality for Muslims, Adhruh a hundred dinars every Rajab, and the Jews of Maqna a quarter of the 'uruk catch, a quarter of the women's spinning and a quarter of the fruits — beyond which the people of Maqna owed 'no jizya and no corvée'; when Umar ibn Abd al-Aziz took office he had the people of Najran counted, found them at a tithe of their former number and said 'I see this treaty is a jizya on their heads, not a treaty on their lands — and the jizya of the dead and of the Muslim lapses', so he set them at two hundred hullas.

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Jizya (capitation on treaty peoples)