2.Jurists? Opinions In order to collect the poll tax, one must not beat the taxpayers, nor expose them to the sun nor resort to other such methods, or inflict upon them repulsive physical torments. They must be shown gentleness, or imprisoned in order to extract payment from them for what they owe, and they are not to be released until they have paid in full. The Wali [governor of a province] is not allowed to exempt any Christian, Jew, Magian [Zoroastrian], Sabean (a Judeo-Christian sect widespread in lower Mesopotamia. In the Middle Ages, the Sabeans living in the Harran in upper Mesopotamia claimed membership of this sect in order to take advantage of the protected status of the Peoples of the Book), or Samaritan from paying the tax, and no one can obtain a partial reduction. It is illegal for one to be exempted and another not, because their lives and possessions are spared only on account of the payment of the poll tax, which serves in lieu of the kharaj related to their possessions. [p. 189] Concerning the Costume and Appearance of the Tributaries Furthermore, you must set a seal upon their necks when the poll tax is collected and until all have been passed in review, though these seals may later be broken at their request, as did Uthman b. Hunayf. You have succeeded in ordering that none of them should have the freedom to resemble a Muslim by his dress, his mount, or his appearance; that all should wear a belt <zunnar> at the waist similar to a coarse string, which each must knot in the middle; that their bonnets by quilted; that their saddles carry, instead of a pommel, a piece of wood like a pomegranate; that their footwear be furnished with double straps. That they avoid coming face to face with Muslims; that their womenfolk do not ride on padded saddles; that they do not build new synagogues or churches within the town and restrict themselves to using, as places of worship, those which existed at the time of the treaty that transformed them into tributaries, and which were left to them without having been demolished; the same applies to the funeral pyres [of the Zoroastrians]. It is tolerated for them to live in the main towns, to buy and sell in Muslim markets, but selling neither wine nor pigs, and without displaying crosses in the main towns; but their headgear should be long and coarse. Consequently, command your representatives to oblige the tributaries to respect these requirements in their appearance, as Umar Ibn al-Khattab had done, as he said: "in order to distinguish them from the Muslims at a glance". I have it from Abd ar-Rahman b. Thabit b. Thawban, in the name of his father, that Umar b. Abd al-Aziz [717-20] wrote the following to one of his governors: "After the preliminaries [greetings]; do not allow any cross to be exhibited without smashing and destroying it; no Jew or Christian may be allowed to ride upon a saddle, but must use a packsaddle, and let none of their womenfolk use a padded saddle, but only a pack-saddle; formal decrees must be issued in this respect and the public prevented from disobeying them. No Christian may wear of qaba, nor a fine cloth nor a turban! It has been reported to me that several Christians under you jurisdiction have relapsed into the custom of wearing turbans, no longer wear belts at the waist, and let their hair grow freely without cutting it. Upon my life! If this happens in your entourage, it is on account of your weakness, your incompetence, and the flatteries that you heed, and these people know, in resuming their former customs, what kind of person you are. Keep a watch on all I have forbidden and do not contradict those who have done it. Peace". [pp. 195-96] Abu Yusuf Poll Tax and Land Tax The poll tax and the kharaj are two levies that Allah has imposed upon the polytheists for the benefit of the believers and that have three aspects in common and three that differ, apart from the more complicated applications of the rules. The three points in common are as follows: (a) both taxes are imposed upon the polytheists in order to emphasize their inferior condition and their humiliation; (b) they increase the fay and the proceeds are reserved for those entitled to the fay; (c) the payment becomes due at the end of the year and is not payable before this date. The three points by which they differ are the following: (a) the poll tax is stipulated in a [koranic] text, whereas the kharaj was devised by personal estimation <ijtihad> (a juridical term meaning a personal effort at interpretation of a dogma or of a law); (b) the lowest rate of the first is established by the [koranic] Law, the highest being calculated by personal estimations, whereas both rates of the second are based on personal estimation; (c) the former is payable as long as the individual remains an infidel, and disappears subsequent to his conversion; whereas the second is payable whether he has remained an infidel or converted to Islam. The jizya, or poll tax, which is to be levied on the head of each subject, is derived from the verb jaza <retribution or remuneration>, either because it is a remuneration due by reason of their unbelief, for it is exacted from them with contempt, or because it amounts to a remuneration because we granted them quarter, for it is exacted from them with mildness. The origin of this impost is the divine text: "Fight those who believe not in God and the Last Day and do not forbid what God and His Messenger have forbidden – such men as practice not the religion of truth, being of those who have been given the Book – until they pay the tribute out of hand and have been humbled? <Koran 9:29>. [pp. 299-300] The words out of hand may mean either despite their state of riches and opulence, or that they are convinced that we have the strength and power necessary to exact it from them. As for the words and have been humbled, they either signify that they are to be despised and humiliated or that they must be governed by Islamic prescriptions. Every authority must impose the poll tax on the followers of the revealed religions who come under our protection, so that they may thereby dwell in Islamic territory, and the payment that they make confers upon them the following two rights: to be left unmolested and to be protected, so that, by virtue of the former, they have security, and by virtue of the latter, they find the shelter of our arm. [?] Like the others, the Arabs are subjected to the poll tax <whenever it is applicable>. However Abu Hanifa [ca. 767] stipulated; "I do not require it of the Arabs in order that they should not be a target of humiliation". Neither the renegade, nor the materialist, nor the idolater is subjected to it; nonetheless, Abu Hanifa did subject the latter to it when he is a non-Arab, but not in the case of an Arab. The followers of the revealed books are the Jews and the Christians, whose sacred writings are respectively the Torah and the Gospels. [pp. 301-2] Whoever converts from a Jewish to a Christian sect is not free to do so. According to the more correct of the two opinions he is obliged to become a Muslim. [p. 302] When peace has been made with them [the infidels] on condition that hospitality be shown by them to passing Muslims, this obligation is to be limited to three days and cannot be increased. It was in this manner that Umar dealt with the Christians of Syria by imposing upon them the obligation to lodge in their homes any travelling Muslims, while providing them with normal food, but without requiring them to slaughter a sheep or a hen; as well as the obligation to provide shelter for their animals but without supplying fodder for them; moreover, only the inhabitants of the countryside, excluding the towns, were subjected to this obligation. [pp. 304-5] Two clauses appear in the poll tax contract, one of which is obligatory and the other recommended. The first entails six articles: (a) they must neither attack, nor deform the Holy Book; (b) nor accuse the Prophet of falsehood nor quote him with contempt; (c) nor speak of the Muslim faith in order to denigrate or question it; (d) nor approach a Muslim woman with a view to having illegal relations, or marriage; (e) nor entice a Muslim from his faith, nor harm him or his belongings; (f) nor aid enemies or lodge any of their spies. These are those duties to which they must strictly conform and which they must observe without it being necessary to stipulate them. If this is done, it is merely in order that they should be made aware of them, to confirm the solemnity of the obligation that is incumbent upon them and in order to emphasize that, henceforth, engaging in one of these acts will result in the nullification of the treaty that has been conceded to them. The second clause, which is only recommended, also consists of six points: (a) changing their outward attire by the wearing of a distinctive sign <ghiyar>, and a special belt <zunnar>; (b) prohibiting the construction of buildings higher than those of the Muslims; they should be only of equal height, or lower; (c) prohibiting them from causing offence to Muslims by the ringing of their bells <nakus>, the reading of their books, and their pretensions concerning Uzayr (according to the Muslims, the Jews regarded this personage [Ezra?], named in the Koran 9:30, as the Son of God) and the Messiah; (d) prohibiting them from drinking wine in public, or displaying either crosses or pigs; (e) the obligation for them to conduct their funerals in secret, without a demonstrative display of mourning and lamentation; (f) prohibiting them from riding horses, be they thoroughbreds or crossbreeds, though leaving them the use of mules and donkeys. These six prescriptions are not necessarily to be included in the vasselage agreement, unless they were expressly stipulated, in which case they are strictly obligatory. Despite their having been stipulated, any offence does not result in the nullification of the pact, but the infidels are forcibly obliged to respect them and are punished for having violated them. They are not punishable if nothing was expressly stated in this respect. [pp. 305-6] When allies and their tributaries unite in order to combat the Muslims, they immediately fall into the category of enemies and each of these combatants can be put to death. For those who did not take up arms, it must be decided whether or not they gave their approbation to the hostilities. The refusal of tributaries to pay the poll tax constitutes a violation of the treaty that was conceded to them. According to Abu Hanifa, this refusal is not tantamount to a violation unless, in addition to this, they rejoin the "territory of war" [dar al-harb]. This tax is levied by force, in the same manner as other debts. They are not allowed to erect new synagogues or churches in the territory of Islam and any built are to be demolished without compensation. They can restore ancient synagogues and churches that have fallen into ruin. The violation of their covenant by the tributaries permits us to put them to death, pillage their belongings and enslave their women, but only when they combat us. Otherwise one expels them from Muslim territory, in respecting them until they reach their place of safety in the nearest polytheistic country. If they do not leave of their own will, then they are to be expelled by force. [pp. 308-9] Al-Mawardi "Humiliation and derision are to be the lot of those that disobey my word". The dhimmis are the most disobedient of His command and contrary to His word; consequently it befits them to be humiliated by distinguishing them from the comportment of the Muslims whom Allah has exalted through their obedience to Him [Allah] and His Prophet above those that have disobeyed Him. These He has humiliated, belittled, and rendered abominable so that the sign of contempt is manifest upon them, so that they can be distinguished by their appearance. That a distinctive sign [ghiyar] must be imposed upon them is clear from the Prophet?s statement: "Whose of you makes them [Jews and Christians] his friends is one of them? [Koran 5:56]. [?] It is obligatory to force the infidel to remain similar to his people so that the Muslims can detect him. For has not the Prophet said: "The rider shall greet the pedestrian, the pedestrian he who is seated, and the individual the assembly [?] whereas it is forbidden to greet a Jew or Christian first. If one of them greets us [Muslims], then we reply, ?and upon you? (this formula means: "May your curses be on your own head."). If that is the custom of Islam, then it is necessary to impose upon the dhimmis a special grab so that they can be recognised and Islamic custom be properly observed and a Muslim may know who has greeted him. Is he a Muslim who deserves to be greeted in peace or is he a dhimmi who is not deserving? [?] Moreover the distinctive dress serves other purposes. He [the Muslim] will thereby know that he is not to go to meet him, he is not to stand up for him, he is not to address him with the terms brother or master, he is not to wish him success or honour as is customary toward a Muslim, he is not to give him Muslim charity, he is not to call him as a witness, either for accusation or defence, he is not to sell him a Muslim slave, and he is not to give him religious or legal books concerning Islam. [p. 81] "The turban is the crown of the Arabs [?arab]. [?] Turbans are not the attire of the children of Israel, but that of the Arabs. Abu Qasim said, "It is forbidden for a dhimmi to don a turban, for he must have no honour in the land of Islam and therefore it is not his attire". [p. 84] It is strictly forbidden to address a dhimmi as "sir" or "master", as it is stated in the hadith: "Do not call the unfaithful ?sir, for if he is your ?sir? then you have angered your Lord". As for calling them, "Glory of the State", "Pillar of the State" (honorific titles given to distinguished officials), and so on, this is not allowed. If any one of them bears these titles, then a Muslim must not call him by them. If he be a Christian let him address him: "You, there, Christian", "You, there O cross"; and if he be a Jew let him address him with the words, "You, there, Jew". [p. 115] The dhimmi is bound to honour the Muslims in their assemblies, showing them respect and deference. He should not beguile them, nor must he enter their presence without their permission. He must not perform disrespectful or discourteous deeds in their presence. He must greet them as he would his fellows. He must not uncover his legs nor raise his voice in their presence. [p. 118] The neglect or substitution of these laws of Umar by others, even though accepted by the religious authorities, constitute a negligence on the part of him to whom Allah has commended the truth, and a victory for the enemies of Allah. For, in allowing them to manifest their irreligion and to emerge from the status of inferiority, the religion of Allah, His Prophet, His Book, and the Muslims are thereby defamed [?] and the demonstrations that we have adduced confirm that jihad is obligatory until the word of Allah reigns supreme, and until all are of the religion of Allah [Islam], until the religion of Allah triumphs over all religions and until they pay the poll tax while in a state of inferiority. [pp. 236-37] Ibn Qayyim al-Jawziyya Malik b. Anas [d. 795] said that it is not right for a Muslim to teach the Arabic script or anything else to a Christian. Furthermore, he should not place his child in foreign [non-Muslim] schools in order to learn an alphabet [language] other that the Arabic [language]. [?] When a dhimmi sneezes, one should no longer say, "may Allah bless you!" but, "may Allah lead you to the right path!" or, "may he improve your situation". If a dhimmi has had a criminal relationship with a consenting Muslim woman, opinions are divided as to whether or not the pact [of protection] is thereby annulled. If, on the contrary, he took her by force, as far as I am aware there is no disagreement and as far as that individual is concerned, his pact is ended. In this manner the pact of most of the dhimmis of Egypt has been annulled, for they insulted the Muslims and maintained, in one way or another, criminal relationships with Muslim women. For the rest, Allah is all-knowing. (This statement implies that, as a result of this annulment of the pact –dhimma-, most of the dhimmi population of Egypt had dwindled – whether by slaughter, exile, or forced conversion to Islam is not indicated. As no details are provided, it seems to be merely an observation, while the reference to "Allah is all-knowing" throws doubt on the accusation against the dhimmis) If the dhimmi refuses to pay the jizya, then his pact [dhimma] is broken and all of his possession may be seized. If he insults the Prophet, he is to be put to death. But it may be asked whether he can escape death by converting to Islam. Although there are two opinions on this subject, it would seem that whenever a dhimmi is condemned to death for violation of the pact, he can escape capital punishment by converting to Islam. If he purchases a Muslim slave or a Koran he shall be punished. Malik was asked the following question concerning the books that contain the Pentateuch and the Gospel: "Do you think that it is permissible to sell these books to the Jews and Christians?" – "Listen to me", he replied, "first, can one be sure that these texts are really the Pentateuch and the Gospel? Notwithstanding, I do not think that we should sell them, nor receive payment for them". Other ulama are of the opinion that, since Islam has abrogated all previous religions, it is not permissible to sell these books to men who believe in their precepts and who do not recognise the Koran, which has replaced them, even if they were the true Pentateuch and Gospel; but this also is not acceptable, for there is no means of knowing what was the authentic text, since Allah himself has said: "They have changed the Pentateuch and the Gospel". [JA 18:510-12] CHURCHES – It is related, according to the tradition, that the Prophet made this declaration: "No churches are to be built in Muslim lands, and those that will have fallen into ruin shall not be repaired". Another hadith is also quoted in his name: "No churches under Islam?. Umar Ibn al-Khattab <May Allah bless him! > commanded that every church that did not exist before the rise of Islam was to be demolished and he forbade the building of new ones. He also commanded that no cross was to be visible outside a church, otherwise it could be broken over the head of him who carried it. Urwat b. Naj gave orders to destroy all the churches of San?a [Yemen]. This is the law of the ulama of Islam. Umar b. Abd al-Aziz went even further than this and gave orders to leave neither churches nor chapels standing anywhere, be they ancient or new. It is customary, says Hasan al-Basri (al-Hasan b. Abi l-Hasan al-Basri 642-728, a famous personage in the first century of Islam, renowned for his piety and asceticism), to destroy the old and the new churches in any country. Umar b. Abd al-Aziz also issued decrees prohibiting Christians to raise their voices while chanting in their churches, for these are the most distasteful hymns to the Most High. Moreover, he prohibited them from repairing those parts of their places of worship which fell into ruin. Concerning this latter point, there are two opinions. If they resurface them on the outside, says al-Istakhari (Abu Sa?id al-Hasan b. Ahmad al-Istakhari 898-940, Shafi?I jurist, resident of Baghdad. Author of works on Islamic jurisprudence), then they must be prevented from doing so, but if they merely restore the inside, the portion that is on their side, then this can be tolerated. However, Allah is all-knowing. CAPITATION – The ulama are of different opinions with regard to the jizya. According to some, it is determined and established in accordance with the sum fixed by Umar Ibn al-Khattab, and it is not permissible to increase or decrease it. Others, however, hold that it is fixed in accordance with the zeal of the imam, Umar Ibn al-Khattab, it can be increased. [?] The jizya established by Umar was forty-eight dirhams for the rich, twenty-four for the middle class, and twelve for the poor, but it is proper for the imam to show his zeal for the faith by increasing the sum of the jizya; and more so, in the times in which we live, it would be fairer to impose an annual levy of a thousand dinars on certain dhimmis, who, moreover, would not be incapable of paying such a sum, considering the riches that they have gotten out of the Muslims. Furthermore, once the imam has been informed of the treacheries that they have committed in order to accumulate these fortunes, he must dispossess them immediately; if he is not entirely convinced of their perfidy, he must share it with them, taking half of what they own, in the case, evidently, where they possessed a fortune before having entered the public administration <wilaya>; but, if they were poor and needy at this time, then the imam is obliged to take all of their possessions. Moreover, this is how Umar Ibn al-Khattab (in the time of Umar Ibn al-Khattab, Egypt had just been conquered) acted toward the Egyptian notaries, by relying on the supposition that these individuals had become rich through their public office; and yet it was impossible to prove their guilt. Praise be to Allah the Most High, the only God. May blessings and peace be bestowed upon Muhammad, his family and his companions. [JA 18:513-15] Ibn an-Naqqash