If the infidels, upon receiving the call, neither consent to it nor agree to pay capitation tax, it is then incumbent on the Muslims to call upon God… - Burhan al-Din al-Murghinani

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 capitation-tax due from Zimmee is remitted upon his dying in a state of infidelity. Shafei holds that the tax is not remitted in either case; because it was due either in return for protection to the person, or in return for permission to reside in the mussulman territory; and the Zimmee or convert has continued under protection, and resided in the Mussulman territory: the return from him, therefore, is not to be remitted in consequence of the supervenient circumstance of death, or convention of the faith; in the same manner, as in case of hire, or of composition for blood;—in other words, if capitation tax be a return for residence, it comes under the construction hire, and is not remitted in consequence of death, or conversion to the faith, in the same manner as if a Zimme were to hire a house and reside therein for the period agreed upon, and then die, or embrace the faith, in which case the rent of the house does not cease; and so likewise with respect to capitation-tax:—or, if capitation-tax be a return for protection to the person, it comes under the construction of a composition for blood, and is not remitted in consequence of death or conversion to the faith, in the same manner as if a Zimme were wilfully to kill a person, and afterwards enter into composition for the murder with the friends of the deceased, for a certain consideration, and them become a Mussulman, or die, in which case the consideration is not remitted from him;—and so likewise capitation-tax, (which is the consideration for protection to his person,) is not remitted. The arguments of our doctors upon this point are threefold.—First, the prophet has declared that "capitation-tax is not incumbent upon Mussulmans:"—Secondly, capitation-tax is a species of punishment, inflicted upon infidels on account of their infidelity, whence it is termed Yizyat, which is derived from Yizya, meaning retribution; now the temporal punishment of infidelity is remitted in consequence of conversion to the faith; and after death it cannot be inflicted, because temporal punishments are instituted solely for the purpose of removing evil, which is removed by either death or Islám:—THIRDLY, capitation-tax is a substitute for aid to the Mussulmans, and as the infidel in question, upon embracing the faith, becomes enabled to aid them in his own person, capitation-tax consequently drops upon his Islám.—With respect to the a to the argument adduced by Shafei, we reply that capitation-tax is neither consideration for protection to person, nor residence, because protection to the person is established in virtue of humanity, and a Zimme resides, in the mussulman territory, within his own dwelling; wherefore the case does not admit that a consideration, for protection to his person, or for residence, should be exacted from him.

"It is not incumbent upon infants to make war, as they are objects of compassion; neither is it incumbent upon slaves or women, as the rights of the master, or of the husband, have precedence; nor is it so upon the blind, the maimed, or the decrepid, as such are incapable. If, however, the infidels make an attack upon a city or territory, in this case the repulsion of them is incumbent upon all Muslims, insomuch that a wife may go forth without consent of her husband, and a slave without the leave of his master, because war then becomes a positive injunction; and possession, either by bondage or by marriage, cannot come in competition with a positive injunction, as in prayer (for instance) or fasting. This is supposing a general summons; for without that it is not lawful for a woman or slave to go forth to make war without the consent of the husband or master, as there is in this case no necessity for their assistance, since others suffice, and hence no reason exists for destroying the right of the husband or master on that account. If there be any fund in the public treasury, so long as the fund lasts any extraordinary exaction for the support of the warriors is abominable, because such exaction resembles a hire for that which is a service of God as much as prayer or fasting, and, hire being forbidden in these instances, so is it in that which resembles them. In this case, moreover, there is no occasion for any extraordinary exactions, since the funds of the public treasury are prepared to answer all emergencies of the Muslims, such as war, and so forth. If, however, there be no funds in the public treasury, in this case the Imam need not hesitate to levy contributions for the better support of the warriors, because in levying a contribution the greater evil (namely, the destruction of the person) is repelled, and the contribution is the smaller evil, and the imposition of a smaller evil to remedy a greater is of no consequence. A confirmation of this is found in what is related of the Prophet, that he took various articles of armour, and so forth, from Safwan and ‘Umar; in the same manner also he took property from married men, and bestowed it upon the unmarried, in order to encourage them and enable them to go forth to fight with cheerfulness; and he also used to take the horses from those who remained at home, and bestowed them upon those who went forth to fight on foot. When the Muslims enter the enemy’s country and besiege the cities or strongholds of the infidels, it is necessary to invite them to embrace the faith, because Ibn ‘Abbas relates of the Prophet that he never destroyed any without previously inviting them to embrace the faith. If, therefore, they embrace the faith, it is unnecessary to war with them, because that which was the design of the war is then obtained without war. The Prophet, moreover, has said we are directed to make war upon men only until such time as they shall confess, ‘There is no God but one God.’ But when they repeat this creed, their persons and properties are in protection (aman). If they do accept the call to the faith, they must then be called upon to pay jizyah, or capitation tax, because the Prophet directed the commanders of his armies so to do, and also because by submitting to this tax war is forbidden and terminated upon the authority of the Qur’an. (This call to pay capitation tax, however, respects only those from whom the capitation tax is acceptable, or, as to apostates and the idolaters of Arabia, to call upon them to pay the tax is useless, since nothing is accepted from them but embracing the faith, as it is thus commanded in the Qur’an). If those who are called upon to pay capitation tax consent to do so, they then become entitled to the same protection and subject to the same rules as Muslims because ‘Ali had declared infidels agree to a capitation tax only in order to render their blood the same as Muslims’ blood, and their property the same as Muslims’ property.

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.