Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat َّدُ بْنُ يَحْيَى عَنْ أَحْ٠َّدٍ عَنِ الْحَسَنِ بْنِ ٠َحْبُوبٍ عَنْ أَبِي أَيُّوبَ عَنْ ٠ٍ عَنْ أَبِي جَعْفَرٍ (عَلَيْهِ الْسَّلا٠) فِي أَهْلِ الْجِزْيَةِ يُؤْخَذُ ٠ْ شَيْ‏ءٌ سِوَى الْجِزْيَةِ قَالَ لاَ. 7.

Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from al-Hassan ibn Mahbub from Muhammad ibn Muslim who has said the following: “I once asked abu ‘Abd Allah (a.s.), about the case of people who pay al-Jizyah, if there is al-Jizyah on their assets and animal farms. He (the Imam) said, ‘No, al-Jizyah is not due on them as such.’”