[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