Al-Tabari on Jizya

“In this year Muhammad ordered people to pay the zakat tax. It is said that the Prophet commanded them to do this.”

“In this year, the Messenger sent Amr to collect the zakat tax from Jayfar and Amr, the clans of Julanda and Azd.... He collected the jizyah from the Zoroastrians.”

“The Messenger has sent Zur'ah and his Companions to you. ‘I commend them to your care. Collect the zakat and jizyah from your districts and hand the money over to my messengers.' The Prophet is the master of your rich and your poor.”

“Summon the people to God; those who respond to your call, accept it from them, but those who refuse must pay the poll tax out of humiliation and lowliness. If they refuse this, it is the sword without leniency. Fear God with regard to what you have been entrusted.”

“"I call you to God and to Islam. If you respond to the call, then you are Muslims: You obtain the benefits they enjoy and take up the responsibilities they bear. If you refuse, then you must pay the jizyah. If you refuse the jizyah, I will bring against you tribes of people who are more eager for death than you are for life. We will then fight you until God decides between us and you."”

“He who holds fast to his religion, Judaism or Christianity, is not to be tempted from it. It is incumbent on them to pay the jizyah protection tax. For every adult, male or female, free or slave, one full denarius, or its value in al-ma'afir [fine cloth]. He who pays that to the Messenger has the protection of Allah and His Messenger, and he who holds back from it is the enemy of Allah and His Messenger.”