Muwatta 762

A long saying of Malik: the People of the Protected Covenant and the Magians owe no charity on their palms, vines, crops or livestock, because charity was set only on Muslims to purify them and to return it to their poor, while jizya was set on the People of the Book as a mark of subjection. So long as they remain in the land they made a treaty for, nothing is owed from their property beyond the jizya, unless they trade in the lands of the Muslims and move about in them; then a tenth is taken from what they trade. The jizya was set on them so that they remain in their land and their enemy is fought on their behalf. Whoever leaves for trade outside his land, like a man of Egypt trading to Syria, from Syria to Iraq, or from Iraq to Medina or Yemen, owes a tenth; they keep their religion. Every time they go to the lands of the Muslims in a year, they owe a tenth, because it is not what they agreed to. Malik says: this is what the people of knowledge in our city followed. The editor records the variants between copies; Abu Musab transmitted it from Malik. ¹

Belongs to the Muwatta, Book of Zakat. Source: the Muwatta. Mentions Malik ibn Anas, the people of the protected covenant, Magians, the People of the Book, Egypt, Syria, Iraq, Medina. Built on in the chapters on jizya, tithe (ushr) and protected covenant (dhimma).