Yahya related to me from Malik from Zayd ibn Aslam from his father that he said to Umar ibn al-Khattab, "There is a blind she- camel behind the house,'' soUmar said, "Hand it over to a household so that they can make (some) use of it." He said, "But she is blind." Umar replied, "Then put it in a line with other camels." He said, "How will it be able to eat from the ground?" Umar asked, "Is it from the livestock of the jizya or the zakat?" and Aslam replied, "From the livestock of the jizya." Umar said, "By AIIah, you wish to eat it." Aslam said, "It has the brand of the jizya on it." So Umar ordered it to be slaughtered. He had nine platters, and on each of the platters he put some of every fruit and delicacy that there was and then sent them to the wives of the Prophet ﷺ and the one he sent to his daughter Hafsa was the last of them all, and if there was any deficiency in any of them it was in Hafsa's portion. "He put meat from the slaughtered animal on the platters and sent them to the wives of the Prophet ﷺ and he ordered what was left of the meat of the slaughtered animal to be prepared. Then he invited the Muhajirun and the Ansar to eat it." Malik said, "I do not think that livestock should be taken from people who pay the jizya except as jizya."  

أَنَّهُ قَالَ لِعُمَرَ بْنِ الْخَطَّابِ إِنَّ فِي الظَّهْرِ نَاقَةً عَمْيَاءَ فَقَالَ عُمَرُ ادْفَعْهَا إِلَى أَهْلِ بَيْتٍ يَنْتَفِعُونَ بِهَا قَالَ فَقُلْتُ وَهِيَ عَمْيَاءُ فَقَالَ عُمَرُ يَقْطُرُونَهَا بِالإِبِلِ قَالَ فَقُلْتُ كَيْفَ تَأْكُلُ مِنَ الأَرْضِ قَالَ فَقَالَ عُمَرُ أَمِنْ نَعَمِ الْجِزْيَةِ هِيَ أَمْ مِنْ نَعَمِ الصَّدَقَةِ فَقُلْتُ بَلْ مِنْ نَعَمِ الْجِزْيَةِ فَقَالَ عُمَرُ أَرَدْتُمْ وَاللَّهِ أَكْلَهَا فَقُلْتُ إِنَّ عَلَيْهَا وَسْمَ الْجِزْيَةِ فَأَمَرَ بِهَا عُمَرُ فَنُحِرَتْ وَكَانَ عِنْدَهُ صِحَافٌ تِسْعٌ فَلاَ تَكُونُ فَاكِهَةٌ وَلاَ طُرَيْفَةٌ إِلاَّ جَعَلَ مِنْهَا فِي تِلْكَ الصِّحَافِ فَبَعَثَ بِهَا إِلَى أَزْوَاجِ النَّبِيِّ ﷺ وَيَكُونُ الَّذِي يَبْعَثُ بِهِ إِلَى حَفْصَةَ ابْنَتِهِ مِنْ آخِرِ ذَلِكَ فَإِنْ كَانَ فِيهِ نُقْصَانٌ كَانَ فِي حَظِّ حَفْصَةَ قَالَ فَجَعَلَ فِي تِلْكَ الصِّحَافِ مِنْ لَحْمِ تِلْكَ الْجَزُورِ فَبَعَثَ بِهِ إِلَى أَزْوَاجِ النَّبِيِّ ﷺ وَأَمَرَ بِمَا بَقِيَ مِنْ لَحْمِ تِلْكَ الْجَزُورِ فَصُنِعَ فَدَعَا عَلَيْهِ الْمُهَاجِرِينَ وَالأَنْصَارَ قَالَ مَالِكٌ لاَ أَرَى أَنْ تُؤْخَذَ النَّعَمُ مِنْ أَهْلِ الْجِزْيَةِ إِلاَّ فِي جِزْيَتِهِمْ  

[Machine] And he had nine vessels, so no fruit or dessert could be made except that he would put it in one of those vessels. He would then send it to the Prophet's wives, and the one who would send it to Hafsah was the last one. If there was any shortage in it, it would be in Hafsah's share. He would then put some of the meat of those slaughtered animals in those vessels and send it to the Prophet's wives. He would order the remaining meat to be cooked, and he would invite the immigrants and the Ansar to come and eat from it. Al-Shafi'i (may Allah have mercy on him) said: This indicates that Umar used to designate specific portions for jizyah, charity, and this is what we say.  

وَكَانَ عِنْدَهُ صِحَافٌ تِسْعٌ فَلَا تَكُونُ فَاكِهَةٌ وَلَا طُرَيْفَةٌ إِلَّا جَعَلَ فِي تِلْكَ الصِّحَافِ مِنْهَا فَبَعَثَ بِهَا إِلَى أَزْوَاجِ النَّبِيِّ ﷺ وَيَكُونُ الَّذِي يَبْعَثُ بِهِ إِلَى حَفْصَةَ ؓنَّ مِنْ آخِرِ ذَلِكَ فَإِنْ كَانَ فِيهِ نُقْصَانٌ كَانَ فِي حَظِّ حَفْصَةَ قَالَ فَجَعَلَ فِي تِلْكَ الصِّحَافِ مِنْ لَحْمِ تِلْكَ الْجَزُورِ فَبَعَثَ بِهِ إِلَى أَزْوَاجِ النَّبِيِّ ﷺ وَأَمَرَ بِمَا بَقِيَ مِنَ اللَّحْمِ فَصُنِعَ فَدَعَا عَلَيْهِ الْمُهَاجِرِينَ وَالْأَنْصَارَ قَالَ الشَّافِعِيُّ رَحِمَهُ اللهُ هَذَا يَدُلُّ عَلَى أَنَّ عُمَرَ ؓ كَانَ يَسِمُ وَسْمَيْنِ وَسْمَ جِزْيَةٍ وَوَسْمَ صَدَقَةٍ وَبِهَذَا نَقُولُ  

"عن أسلمَ أن عمرَ بنَ الخطابِ كان يُؤتَى بنَعَمٍ كثيرة من نَعَمٍ الجزيةِ وأنَّهُ قال لعمرَ بن الخطابِ: إِنَّ فَى الظَّهْرِ لناقةً عمياءَ فقالَ: عمرُ: نَدفُعهَا إلى أهل بيتٍ

ينتفعونَ بهَا، فقلتُ: وهى عَمياءُ؟ قال: يَقْطُرُونَهَا بالإِبل، قلتُ كيفَ تَأكلُ مِن الأَرْضِ؟ فقال: أَمِنْ نَعمِ؟ (الجزية أَم نَعمِ الصدقة؟ ) فقلتُ: من نعَمِ الجزيةِ، فقال: أَرَدْتُمْ واللَّه أَكْلَهَا، فقلتُ: إِنَّ عليهَا وَسْمَ الجزيةِ، فأَمر بِهَا فَنُحِرتْ، وكانَ عنْدَهُ صِحَافٌ تِسْعٌ فلا تكونُ فاكهةٌ ولا طُرفةٌ إلا جعَل فِى تلكَ الصِّحَافِ منها فَيبعَثُ به إلى أَزواج النبىِّ ﷺ ، ويكونُ الذى يَبْعَثُهُ به إلَى حفصَة من آخر ذَلكَ، فإن كَانَ نَقْصًا (*) كان من حظِّ حفصةَ قَال: فجعلَ في تلك الصِّحَافِ من لحِم تلك الجذورِ فَبَعَثَ بِهِ إلى أَزْوَاجِ النبىِّ ﷺ ، وأمرَ بمَا بَقِى من اللَّحْمِ فَصُنِعَ، فدعَا عليهِ المهاجرينَ والأنصارَ".