Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat ٍ قَالَ سَأَلْتُهُ عَنْ أَهْلِ الذِّ٠َّا يَحْقُنُونَ بِهِ دِ٠ْ قَالَ الْخَرَاجُ فَإِنْ أُخِذَ ٠ُ الْجِزْيَةُ فَلاَ سَبِيلَ عَلَى أَرْضِهِ٠ْ فَلاَ سَبِيلَ عَلَى رُءُوسِهِ٠2.

Hariz has narrated from Muhammad ibn Muslim who has said the following: “I once asked him (the Imam) (a.s.), about the case of non-Muslim taxpayers as to how much must they pay for the protection of their lives and properties. He (the Imam) said, ‘It is al- Kharaj.

If they pay al-Jizyah per head, then there is not anything on their land and if it is taken from their land, then there is not anything on them to pay per head?” جهول - Allamah Baqir al-Majlisi (Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (6/122))