[Machine] That they should not impose the jizya except on those who have the means to pay it. He said: And the jizya was not imposed on women and children. Yahya said: And this is the known practice among our companions.  

أَنْ لَا يَضْرِبُوا الْجِزْيَةَ إِلَّا عَلَى مَنْ جَرَتْ عَلَيْهِ الْمَوَاسِي قَالَ وَكَانَ لَا يَضْرِبُ الْجِزْيَةَ عَلَى النِّسَاءِ وَالصِّبْيَانِ قَالَ يَحْيَى وَهَذَا الْمَعْرُوفُ عِنْدَ أَصْحَابِنَا  

[Machine] That they should not impose the jizya except on those who are capable and that they should not impose the jizya on women and children. And Umar used to seal the necks of the people of jizya.  

أَنْ لَا يَضَعُوا الْجِزْيَةَ إِلَّا عَلَى مَنْ جَرَتْ عَلَيْهِ الْمَوَاسِي وَلَا يَضَعُوا الْجِزْيَةَ عَلَى النِّسَاءِ وَالصِّبْيَانِ وَكَانَ عُمَرُ ؓ يَخْتِمُ أَهْلَ الْجِزْيَةِ فِي أَعْنَاقِهِمْ