[Machine] That they may not impose the jizya (tax) on women and children and may not impose it except on those who have the means, and they shall stamp on their necks and put their taxes on their heads, on the people of the paper (non-Muslims) forty dirhams. And even so, it is the provision of the Muslims. And on the people of gold, four dinars. And on the people of Sham (Greater Syria) among them, measures of wheat and three installments of oil. And on the people of Egypt, a bundle of wheat and clothing and honey that cannot be preserved. How much is that? And on the people of Iraq, fifteen saa (measures) of wheat. Ubaidullah mentioned clothing that cannot be preserved.
أَنْ لَا يَضْرِبُوا الْجِزْيَةَ عَلَى النِّسَاءِ وَالصِّبْيَانِ وَلَا يَضْرِبُوهَا إِلَّا عَلَى مَنْ جَرَتْ عَلَيْهِ الْمَوَاسِي وَيَخْتِمَ فِي أَعْنَاقِهِمْ وَيَجْعَلَ جِزْيَتَهُمْ عَلَى رُءُوسِهِمْ عَلَى أَهْلِ الْوَرِقِ أَرْبَعِينَ دِرْهَمًا وَمَعَ ذَلِكَ أَرْزَاقُ الْمُسْلِمِينَ وَعَلَى أَهْلِ الذَّهَبِ أَرْبَعَةَ دَنَانِيرَ وَعَلَى أَهْلِ الشَّامِ مِنْهُمْ مُدَّيْ حِنْطَةٍ وَثَلَاثَةَ أَقْسَاطِ زَيْتٍ وَعَلَى أَهْلِ مِصْرَ إِرْدَبَّ حِنْطَةٍ وَكِسْوَةً وَعَسَلًا لَا يَحْفَظُهُ نَافِعٌ كَمْ ذَلِكَ وَعَلَى أَهْلِ الْعِرَاقِ خَمْسَةَ عَشَرَ صَاعًا حِنْطَةً قَالَ عُبَيْدُ اللهِ وَذَكَرَ كِسْوَةً لَا أَحْفَظُهَا