If a person becomes a Mussulman, who is indebted for any arrear of capitation-tax, such arrear is remitted: and in the same manner, the arrear of cap… - Burhan al-Din al-Murghinani

The Imam, with respect to captives, has it in his choice to slay them because the Prophet put captives to death and also because slaying them terminates wickedness; or, if he choose, he may make them slaves, because by enslaving them the wickedness of them is remedied, and at the same time the Muslims reap an advantage; or, if he please, he may release them so as to make them freemen and Zimmis, according to what is recorded of Omar. … but it is not lawful so to release the idolaters of Arabia, or apostates… If captives become Muslims, let not the Imam put them to death; … but yet he may lawfully make them slaves, after their conversion…

CAPITATION-TAX is not imposed upon slaves, Mokátibs, Modabbirs, or Am-Walids, because capitation-tax is a substitute for destruction, with respect to them, and; with respect to us, it is substitute for aid [in the wars of the faith;] now in conformity with the first of these, it would, it would follo that capitation-taxt is due; a doubt therefore arises with respec to its being due; and as this is the case, it is determined not to be incumbent upon them: neither is it incumbent upon their owner to pay capitation-taxt for them, because he himself by their means pays an increased capitation-tax, as he through them becomes rich, or obtains a mediocrity of circumstances; and in either case he pays capitation-tax in a degree superior to the labouring poor.

JIZYAT, or capitation-tax, is or two kinds. The first species is that which is established voluntarily, and by composition,—the rate of which si such as may be agreed upon by both parties,—because the prophet entered into a composition with the tribe of Bimmey Birán, for twelve hundred pieces of cloth, and not more,—and also, because the fixing of tribute in this mode is mutual act of both parties, and therefore is not lawful to swerve from what has been so mutually agreed upon. The second species is that which the Imán himself imposes, where he conquers infidels, and then confirms them in their possessions, the common rate of which is fixed by his imposing upon every avowedly rich person a tax of forty-eight dirms per annum, or four dirms per month;—and upon every person in middling circumstances, twenty-four dirms per annum, or two dirms per month;—and upon the labouring poor twelve dirms per annum, or one dirm per month. This is according to our doctors. Shafei maintains that he should exact from each sane and adult person, one deenar, or something to that amount;—and the poor and wealthy are on an equal footing in this point; because the prophet said to Máaz, "Take from every male and female adult one DEENAR, or cloth to that value, —from wich it appears that there is no manner of difference between the rich and the poor, as the prophet spoke generally, without making any distinction: moreover, capitation-tax is due only in lieu of destruction, (whence is that it is not due from persons the destruction of whom on account of infidelity is illegal, namely women and children,) and in this sense it applies equally to the rich and the poor.—The arguments of our doctors upon this head are twofold.—FIRST, their doctrine is adopted from Omar, Othman, and Ali, with whom all the companions agreed upon this point: SECONDLY, capitation-tax serves as an aid to the troops, and therefore differs in its rate, according to the difference of men's circumstances, in the same manner as tribute upon land. The ground of this is the capitation-tax is due in lieu of assistance, with person and property; but as property is different with respect to being more or less, so in the same manner that is different, which is a substitute for it.—With respect to the tradition adduced by Shafei, we are only to understand from it that the taking of deenars, and so forth, from the tribe to whom he alluded was in the way of a composition, in which there is no difference between the poor and the rich, as is further proved by the term female adults, im the saying referred to, since capitation-tax is not incumbent upon women. It is to be observed that in the exaction of capitation-tax from the labouring poor, it is a condition that the person upon whom it is levied be in state or health for greater part of the year. ... Whence it is that it cannot be accepted of the infidel if he send it by the hands of a messenger, but must be exacted in a mortifying and humiliating manner, by the collector sitting and receiving it from him in a standing posture; (according to one tradition), the collector is to seize him by the throat, and shake him saying ‘Pay your tax, Zimmee’.