[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

[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