Volume 4 – 33 – Tax on Minority Merchants Living Under Muslim Protection
Harb ibn Ubaydullah reported from his maternal grandfather, and he from his father, Ubaydullah:
The Messenger of Allah ﷺ said: “Tithes (one-tenth tax) in commerce are only for Jews and Christians; tithes are not imposed upon Muslims.”
EXPLANATION:
The tithe mentioned here is the tithe taken from commerce. If a Jew or Christian comes to an Islamic land and engages in commerce, then in addition to the jizya, one-tenth of the trade as tithe is taken from him. The tithe on commerce is not applied to Muslims, but the tithe taken as zakat from produce is a financial act of worship belonging to Muslims. According to Imam Shafi’i, the payment of tithes by non-Muslims is dependent on agreement. If tithes are stipulated when an agreement is made with them, then it is collected; otherwise, it is not. According to Imam al-Azam, if non-Muslims take tithes from Muslims when they engage in commerce in a non-Muslim land, then Muslims also take tithes from them; otherwise, it is not taken. (Bezl al-Majhud, vol. 13, p. 294)
Harb ibn Ubaydullah (may Allah be pleased with him) narrated the meaning of the preceding hadith. However, in this narration, instead of "ushur" (tithe), it states "haraj" (tax/tribute).
It is related that a man from the tribe of Bakr ibn Wail said to his cousin:
I said, “O Messenger of Allah, may peace be upon him, should I collect the tenth (ushur) from my people’s goods?” The Messenger of Allah, may peace be upon him, said, “(Ushur is) only obligatory on Jews and Christians in trade goods.”
Harb ibn Ubaydullah ibn Umayr al-Sakafi, who was a man from the tribe of Banu Taghlib, narrated: I came to the Messenger of Allah (peace and blessings be upon him) and embraced Islam. He taught me about Islam and how to collect zakat from those who entered Islam from my people. Then I returned to him and said, "O Messenger of Allah (peace and blessings be upon him), I have memorized everything you taught me, except for the zakat." I asked, “Should I collect tithe from my people?” The Messenger of Allah (peace and blessings be upon him) replied, “No, tithe on merchandise is [obligatory] upon Christians and Jews.”
[Note:] Tithe is obligatory on agricultural produce for Muslims. If the yield reaches five sa’s, tithe is taken from it. According to Imam al-Awwal (Abu Hanifa), tithe is taken from both little and abundant yields.
Irbaz ibn Sariyya as-Sulami (may Allah be pleased with him) narrated:
We arrived at Khaybar with the Messenger of Allah (peace and blessings upon him), accompanied by his companions. The owner of Khaybar was a stubborn and cunning man. He turned to the Messenger of Allah (peace and blessings upon him) and said, “O Muhammad, do you permit us to slaughter your donkeys, eat our fruits, and beat our women?”
The Messenger of Allah (peace and blessings upon him) became angry and said, "O son of Awf, mount [your camel]." Then he proclaimed to his companions, "Let it be known that paradise is not permissible for anyone but a believer. Gather for prayer!" So they gathered for prayer, and the Messenger of Allah (peace and blessings upon him) led them in prayer. Then he rose and said: “Has any one of you forbidden something other than what Allah has forbidden in His Book? By Allah, I have certainly enjoined and prohibited many things that are more numerous than the verses of the Qur’an, perhaps even exceeding them.” The Most High and Majestic Allah did not permit you to enter the homes of the People of the Book without permission, or to beat their women, or to eat their fruits, unless they pay the prescribed tax.
According to a report from a man of Sakīf, who reported from a man of Juhayna, he said:
The Messenger of Allah ﷺ said: “It may be that you fight a people and overcome them, and they protect themselves and their offspring with their wealth (through the payment of *cizya*).” Sa’īd ibn Mansūr added in his narration: “They make peace with you upon an agreement.” Then Sa’īd and Musaddad concurred. He said: “Do not take anything from them beyond the amount stipulated in that agreement, for it does not behoove you.”
A group of the Prophet's companions, relatives of each other, transmitted:
The Messenger of Allah ﷺ said: “Be mindful! Whoever wrongs a people with whom he has an agreement, or breaks their covenant, or burdens them with something beyond their capacity, or takes from them something they dislike, then I am their witness on the Day of Resurrection.”
(Meallimü’s-Sünan, vol. 4)