Jizya（人头税）是安拉（SWT）允许穆斯林向异教徒（Kuffar）征收的一项权利，以此表明他们服从伊斯兰的统治。它是一项公共基金，可用于照顾所有臣民的福利。它每年到期一次，不能提前征收。Jizya的依据见于《古兰经》的经文。安拉（SWT）说：

The Jizya is a right that Allah (swt) enabled the Muslims to take from the Kuffar as a submission from their part to the rule of Islam. It is a general fund that can be spent on the welfare of the subjects as a whole. It becomes due every year and cannot be collected beforehand. The Jizya is established through the text of the Qur’an. Allah (swt) says:

“直到他们心甘情愿地缴纳吉兹亚，并感到自己已被降服” [At-Tauba: 29]

“Until they pay the Jizya with willing submission (from their hands) and feel themselves subdued” [At-Tauba: 29]

Abu ‘Ubayd 在《Al-Amwal》（即《财产》）中，依据 Al-Hassan ibn Mohammed 的传述，说：“安拉的使者ﷺ致信哈贾尔的祆教徒，号召他们皈依伊斯兰：‘谁皈依伊斯兰，就会被接受；谁不皈依，就要向他征收吉兹亚，但不得食用他们屠宰的肉，也不得娶他们的女子为妻。’” 只要异教徒仍保持不信之状态，就向他们征收吉兹亚；如果他们皈依伊斯兰，吉兹亚就予以免除。吉兹亚是按人头征收，而非按财产征收，因此它是向异教徒中的每一个人征收，而不是依据财富多寡。“吉兹亚”一词源于“Al-jazaa”（即回报）。因此，它被视为对异教徒身份的一种回报，这意味着除非他们皈依伊斯兰，否则不能免除。另外，参与作战的异教徒也不能免除吉兹亚，因为它并非为保护他们而征收的回报。它只向有能力缴纳的个人征收，因为安拉（SWT）说：

Abu ‘Ubayd has reported in Al-Amwal (i.e. The Funds) on the authority of Al-Hassan ibn Mohammed who said: “The Messenger of Allah (pbuh) wrote to the Magi of Hajar calling them to Islam: ‘He who embraces Islam, it will be accepted from him, and He who does not, the Jizya will be imposed upon him, provided no slaughtered meat of his is to be eaten and no women of his is to be wed.’” The Jizya is taken from the Kuffar as long as they remain in Kufr; if they embrace Islam it will be waived from them. The Jizya is imposed on the head and not on the wealth; thus it is collected from every individual from the Kuffar, and not on the basis of the wealth. The word Jizya is derived from “Al-jazaa” (i.e. retribution). Hence it is taken as a retribution for being Kuffar and this means that it cannot be waived unless they embraced Islam. Also the Jizya cannot be waived from the Kuffar who take part in fighting, as it is not levied as a retribution for protecting them. It is only levied from the individual who is capable of paying it, because Allah (swt) says:

“心甘情愿地（亲手）缴纳” [At-Tauba: 29]

“With willing submission (from their hands)” [At-Tauba: 29]

意思是有能力的人才需缴纳;因此,残疾者不需缴纳。吉兹亚只向男性征收,因此不向妇女征收,也不向儿童征收,也不向精神病患者征收。即使有一位妇女来到伊斯兰之地居住,并提出以缴纳吉兹亚作为换取居住权的条件,她也被允许进入伊斯兰之地,并获准居住,不会向她征收吉兹亚。吉兹亚没有固定的数额,而是交由伊玛目的意见和他自己的伊占德(Ijtihad)来决定,前提是哈里发所定的数额不超过纳税人所能承受的程度。布哈里辑录道,阿布·纳吉赫传述:“我对穆贾希德说:‘沙姆人为何要缴纳四第纳尔,而也门人只需缴纳一第纳尔?’他说:‘这是根据富裕程度确定的。’”如果有能力的异教徒应缴吉兹亚,而他无力缴纳,它就会作为一笔债务留在他的身上,他将被视为陷入困难的负债者,因此会获准宽限时间来缴纳。

meaning with capability; thus it is not levied on the invalid. The Jizya is only imposed upon men; thus it is not levied from women nor is it levied from children, nor is it levied from the insane. Even if a woman came to live in Dar al-Islam and offered to pay the Jizya in exchange for her right of abode, she is allowed in Dar al-Islam and would be given leave to reside and no Jizya will be levied from her. No fixed amount is estimated for the Jizya, rather it is left to the opinion of the Imam and his own Ijtihad, provided that the amount set by the Khalifah is no higher than the payer could bear. Bukhari extracted that Abu Najeeh reported: “I said to Mujahid: “What is with the people of Ash-Sham? They have to pay four dinars, while the people of Yemen have to pay only one dinar?” He said: “This was determined according to prosperity.” If the Jizya became due on a capable Kafir and He could not pay it, it will remain a debt on his neck and He would be treated like the indebted facing difficulty, thus He would be given time to pay it.