[Machine] That they do not impose the jizya except on those who are able to pay it, and their jizya is forty dirhams for the people of paper, and four dinars for the people of gold, and they are responsible for the sustenance of the Muslims from the wheat of Medinah, and three installments of oil for each person every month. And for those from the people of Syria and the people of the jizya, and those from the people of Egypt, it is one shirt for each person every month. And for the people of Wadak and honey, something we have not preserved. And from the silk that the Amir al-Mu'minin used to give the people, something we have not preserved. And they receive those who stay with them from the people of Islam for three days. And for the people of Iraq, it is fifteen sa' for each person. And Umar would not impose the jizya on women. And he would put seals on the necks of the men of the people of the jizya.  

أَنْ لَا يَضَعُوا الْجِزْيَةَ إِلَّا عَلَى مَنْ جَرَتْ أَوْ مَرَّتْ عَلَيْهِمُ الْمَوَاسِي وَجِزْيَتُهُمْ أَرْبَعُونَ دِرْهَمًا عَلَى أَهْلِ الْوَرِقِ مِنْهُمْ وَأَرْبَعَةُ دَنَانِيرَ عَلَى أَهْلِ الذَّهَبِ وَعَلَيْهِمْ أَرْزَاقُ الْمُسْلِمِينَ مِنَ الْحِنْطَةِ مُدَّيْنِ وَثَلَاثَةُ أَقْسَاطِ زَيْتٍ لِكُلِّ إِنْسَانٍ كُلَّ شَهْرٍ وَمَنْ كَانَ مِنْ أَهْلِ الشَّامِ وَأَهْلِ الْجِزْيَةِ وَمَنْ كَانَ مِنْ أَهْلِ مِصْرَ إِرْدَبٌّ لِكُلِّ إِنْسَانٍ كُلَّ شَهْرٍ وَمِنَ الْوَدَكِ وَالْعَسَلِ شَيْءٌ لَمْ نَحْفَظْهُ وَعَلَيْهِمْ مِنَ الْبَزِّ الَّتِي كَانَ يَكْسُوَهَا أَمِيرُ الْمُؤْمِنِينَ النَّاسَ شَيْءٌ لَمْ نَحْفَظْهُ وَيُضَيِّفُونَ مَنْ نَزَلَ بِهِمْ مِنْ أَهْلِ الْإِسْلَامِ ثَلَاثَةَ أَيَّامٍ وَعَلَى أَهْلِ الْعِرَاقِ خَمْسَةَ عَشَرَ صَاعًا لِكُلِّ إِنْسَانٍ وَكَانَ عُمَرُ ؓ لَا يَضْرِبُ الْجِزْيَةَ عَلَى النِّسَاءِ وَكَانَ يَخْتِمُ فِي أَعْنَاقِ رِجَالِ أَهْلِ الْجِزْيَةِ