AṬ-ṬURṬŪSHĪ
ON THE TREATMENT OF THE TOLERATED CLASSES (AHL ADH-DHIMMA)

A translation of chapter 51 of Sirâj al-mulûk (Torchlight for kings), by at-Turtûshi (d. 1126)
Cairo: al-Mahmûdiyya Pres, 1935, pp. 252-258

Foreword

The following chapter of at-Turtûshi represents the severest and most fanatical of Muslim positions regarding Christians. Historically its provisions were enforced only at rare intervals, and they would certainly be rejected as a norm by most modern Muslims and considered a result of the special circumstances of the historical past which do not exist in the modern world.  In fact, one meets some Muslims today who have exactly the opposite views to those expressed in this document, and go to great lengths to show friendship and active cooperation with Christians.

On the other hand, many Muslims whose friendship we seek often respond with a certain hesitancy, reserve, or even hostility, particular among the `ulamâ’ or ruling classes. The reasons for this diffidence may be remembrances of historical hostilities shown to Muslims, particularly by some colonial forces (which, for Muslims, are identical with Christian interests) and post-independence varieties of neo-colonialism, particularly Zionism. With present real or imagined threats at work, there is small wonder that some modern Muslims should be attracted by documents such as this and dream of the days gone by when Christians in their midst were not conquerors or the dominant class, but humiliated second-class citizens. In 1935 the editor of at-Turtûshî expressed this wish in a footnote to this chapter (on p. 257).

The contents of this chapter are the classical documents on the subject and have been repeated in slightly variant language by a number of authors.  Usman Dan Fodio quotes from at-Turtûshî and has a summary of this material in his بيان وجوب الهجرة على العباد وبيان نصب الإمام وإقامة الجهاد (ed. El-Masri, University of Ibadan, Ph.D. thesis, 1968), especially in chapters 27 and 45. We may conclude that the ideas expressed in this chapter of at-Turtûshî are familiar to Muslim leaders in Nigeria, particularly in the north. Yet while taking a piece of writing of this sort to be one of several factors contributing to intransigence and reserve towards Christians, we should not conclude too much, and say that Muslims of Nigeria today fully agree with these ideas and would like to see them enforced. We should be aware also of other trends of thougth which are completely opposite or in between the opposites of fanatic hostility and completely open friendship.

Note: (1) with regard to the Covenant of `Umar, that historians do not admit the authenticity of its attribution to `Umar b. al-Khattâb, the second caliph, but attribute it to `Umar b. `Abdal`azîz, the Umayyad caliph who ruled from 717 to 720.  Cf. A. Fattal argues Le statut légal des non-musulmans en pays d'Islam, pp. 66-68.

Note: (2) that a dhimma is a pact made between Muslims and the people they conquer who profess a religion recognized by Islam to have been of divine origin, i.e. Judaism, Christianity, Sâbi’ism, and Zoroastrianism (Magism). Whereas Islam gave pure pagans the choice only of becoming Muslims or being put to death, it gave those who professed one of these four religions the4 alternative of keeping their religion and living under a Muslim regime as dhimmîs (people subject to a dhimma pact such as the Covenant of `Umar).  The dhimma contained obligations binding both the Muslims and the dhimmîs, but it was not a purely bi-lateral contract between equals; the dhimmîs were merely tolerated, second-class citizens within the society. Note also that no Muslim country of our time recognizes the dhimma system as part of its laws or constitutions; theoretically all citizens are equal.
في أحكام أهل الذمة: عهد عمر The Covenant of `Umar
عبد الرحمن بن غنم قال: كتبنا لعمر بن الخطاب رضي الله عنه حين صالح نصارى أهل الشام: بسم الله الرحمن الرحيم. هذا كتاب لعبد الله عمر أمير المؤمنين من نصارى مدينة كذا، أنكم لما قدستم علينا سألناكم الأمان لأنفسنا وذرارينا وأموالنا وأهل ملتنا. وشرطنا لكم على أنفسنا:

`Abdarrahmân b. Ghunm said: We wrote to `Umar b. al-Khattâb at the time when he made a settlement with the Christian people of Syria:

In the name of God the merciful and kind. This is a letter from the Christians of such-and-such a city to the Commander of the Faithful (amîr al-mu’minîn, i.e. `Umar):

“When you took holy possession of us, we asked you for a guarantee of safety (amân) for ourselves, our children, our property, and the people of our community (milla). We agreed to the following conditions:

أن لا نحدث في مدائننا ولا فيما حولها ديراً ولا كنيسة ولا قلية ولا صومعة راهب We will not build in our cities or in their neighborhood any new monastery, church, monk’s cell, or hermitage.
ولا نجدد ما خرب منها، ولا ما كان مختطاً منها في خطط المسلمين في ليل ولا نهار We will not restore any such buildings which fall into ruin, neither by night nor by day, especially when the building is surrounded by Muslim compounds.
وأن نوسع أبوابنا للمارة وابن السبيل، وأن ننزل من مر بنا من المسلمين ثلاث ليال نطعمهم We will keep our doors open to people passing by and to travelers; moreover, we will give food and lodging for three days to Muslims who stop at our places.
ولا نؤوى في كنائسنا ولا في منازلنا جاسوساً We will not harbor a spy in our churches or houses.
ولا نكتم غشاً للمسلمين We will not hide from the Muslims any plot to hurt them.
ولا نعلمن أولادنا القرآن We will not teach our children the Qur’ân.
ولا نظهر شرعنا، ولا نعدو إليه أحداً We will not display our religion, or invite anyone to join it.
ولا نمنع أحداً من ذوي قرابتنا الدخول في الإسلام إن أراده We will not prevent any of our relatives from joining Islam if he wishes.
وأن نوقر المسلمين ونقوم لهم من مجالسنا إذا أرادوا الجلوس We will respect Muslims, and give them our seats if they wish to sit down.
ولا نتشبه بهم في شيء من لباسهم من قلنسوة ولا عمامة ولا نعلين ولا فرق شعر We will not in any way imitate their way of dressing, such as wearing as cap, a turban, or sandals, or parting the hair.
ولا تنكلم بكلامهم، ولا نتكنى بكناهم We will not speak as they do, or use their surnames [like “Abû-Tâlib].
ولا نركب بالسروج We will not use saddles in riding.
ولا نتقلد بالسيوف، ولا نتخذ شيئاً من السلاح ولا نحمله معنا We will not wear swords, or possess or carry any arms.
ولا ننقش على خواتمنا بالعربية We will not use Arabic letters on our signet rings.
ولا نبيع الخمور We will not sell alcoholic drinks.
وأن نجز مقادم رؤسنا We will clip our hair from covering our foreheads.
ونلزم زيناً حيثما كنا أن نشد الزنانير على أوساطنا We will keep to the same dress wherever we are, and will wear a belt.
ولا نظهر صلباننا وكتبنا في شيء من طرق المسلمين ولا أسواقهم We will not display our crosses or books in any way in the roadways or markets of the Muslims.
ولا نضرب نواقيسنا في كنائسنا إلا ضرباً خفيفاً We will play the nâqûs [a wooden percussion instrument] only very lightly in our churches.
ولا نرفع أصواتنا بالقراءة في كنائسنا في شيء من حضرة المسلمين We will in no way read the lessons loudly in our churches when Muslims are about.
ولا نخرج شعانيننا ولا باعوثنا We will not have processions on Palm Sunday and Easter.
ولا نرفع أصواتنا مع مواتانا We will not pray loudly while bringing our dead to the grave.
ولا نظهر النيران في شيء من طرق المسلمين ولا أسواقهم We will not at all display processional lights in the roadways or markets of the Muslims.
ولا نجاورهم بموتانا We will not bury our dead near the Muslims.
ولا نتخذ من الرقيق ما جرى عليه سهام المسلمين We will not take possession of any slave who belongs to a Muslim through the division of war booty.
ولا نتطلع على منازلهم We will not have places where we can look down into Muslim houses...
فلما أتيت عمر رضي الله عنه بالكتاب زاد فيه: ولا نضرب أحداً من المسلمين، شرطنا ذلك على أنفسنا وأهل ملتنا، وقبلنا عليه الأمان. فإن نحن خالفنا في شيء مما شرطناه لكم وضمناه على أنفسنا فلا ذمة لنا، وقد حل منا ما يحل من أهل المعاندة والشقاق. فكتب إليه عمر رضي الله عنه أن امض ما سألوه، وألحق فيه حرفين اشترطهما عليهم مع ما شرطوا على أنفسهم، أن لا يشتروا شيئاً من سبايا المسلمين، ومن ضرب مسلماً عمداً فخلع عهده. We bind ourselves and our community to these stipulations. In return for them we receive a guarantee of safety. If we should contravene any of the stipulations which we accepted form you and made ourselves responsible for, we shall no longer enjoy this dhimma pact, and we shall be liable to be treated as rebels and seditious people.” `Umar wrote back to `Abdarrahmân b. Ghunm, saying: “Ratify what they requested, but add the following two stipulations which I impose on them in addition to what they took upon themselves: They may not buy anyone captured by the Muslims. If any of them deliberately strikes a Muslim he has broken the pact.”
كيفية ركوب الذميين How the tolerated classes are to ride
وروى نافع عن سالم مولى عمر بن الخطاب أن عمر كتب إلى أهل الشام في النصارى أن يقطع ركبهم، وأن يركبوا على الأكف، وأن يركبوا في شق وأن يلبسوا خلاف زي المسلمين ليعرفوا. Nâfi` related from Sâlim, a client of `Umar b. al-Khattâb, that `Umar wrote to the Christians of Syria, saying that they should stop using stirrups, but should ride sitting sideways between the pack-bags (= mangala). They should also dress differently from the Muslims, so that they may be recognized.
وروى أن بني تغلب دخلوا على عمر ابن عبد العزيز فقالوا: يا أمير المؤمنين إنا قوم من العرب، افرض لنا. قال نصارى؟ قالوا نصارى. قال ادعوا لي حجاماً ففعلوا. فجز نواصيهم وشق من أرديتهم حزماً يحتزمونها. وأمرهم أن لا يركبوا السروج، ويركبوا الأكف من شق واحد. It is also related that the Banû-Taghlib [an Arab tribe] visited `Umar b. `Abdal`azîz and said: “O Commander of the Faithful, we are Arabs; tell us what you require.” `Umar asked: “Are you Christians?” They answered: “We are Christians.” He told them: “Call for a barber,” and they did o. He had the barber clip short the hair hanging over their forehead, and cut off a strip of their robes to make a belt for them to wear and commanded them no to ride sitting on saddles, but only on packbags, sitting sideways.
وروى أن أمير المؤمنين المتوكل أقصى اليهود والنصارى ولم يستعملهم، وأذلهم وأقصاهم، وخالف بين زيهم وزي المسلمين، وجعل على أبوابهم مثالاً للشياطين لأنهم أهل ذلك، وقرب منه أهل الحق، وباعد عنه أهل الباطل والأهواء، فأحيا الله به الحق وأمات به الباطل، فهو يذكر بذلك ويترحم عليه ما دامت الدنيا. It is also related that the Commander of the Faithful al-Mutawakkil dismissed the Jews and Christians, and did not emply them. He humiliated and dismissed them, and made them dress differently from the Muslims. He also placed images of devils on their doors, because that is the kind of people they are. He surrounded himself with People of the Truth, and kept far away from himself the People of Falsehood and Error. Because of this, God made Truth flourish through him, and made Falsehood die. Al-Mutawakkil will be remembered and blessed for this as long as the world lasts.
استعمال اليهود والنصارى في أعما المسلمين On employing Jews and Christians by the Muslims
وكان عمر بن الخطاب رضي اللع عنه يقول: لا تستعملوا اليهود والنصارى، فإنهم أهل رشا في دينهم، ولا تحل في دين الله الرشا. `Umar b. al-Khattâb used to say: “Do not emply Jews or Christians, because they are dishonest people in their religion, and dishonesty is not permitted in the religion of God.
ولما استقدم عمر بن الخطاب أبا موسى الأشعري من البصرة—وكان عاملاً عليها للحساب—دخل على عمر وهو في المسجد فاستأذن لكاتبه وكان نصرانياً، فقال له عمر: قاتلك الله—وضرب بيده على فخذه—وليت ذمياً على المسلمين، أما سمعت الله تعالى يقول: يا أيها الذين آمنوا لا تتخذوا اليهود والنصارى أولياء، بعضهم أولياء بعض، ومن يتولهم منكم فإنه منهم. ألا اتخذت حنيفاً؟ فقال: يا أمير المؤمنين لي كتابته وله دينه. فقال لا أكرمهم إذ أهانهم الله، ولا أعزهم إذ ذلهم الله، ولا أدنيهم إذ أقصاهم الله. Once `Umar b. al-Khattâb had Abû-Mûsâ al-Ash`arî come to him from Basra, where he was the minister of finance. Abû-Mûsâ came into the mosque where `Umar was, and called for his secretary, who was a Christian. `Umar exclaimed, slapping his thigh: “May God fight you! You have allied yourself to someone under dhimma in preference to the Muslims. But you heard what God said: O you who believe, do not take Jews or Christians as your allies. They are allies of one another, and anyone who allies himself to them has become one of them’ (Qur’ân 5:51). Could you not have hired a Muslim?” Abû-Mûsâ answered: “O Commander of the Faithful, his secretarial service belongs to me, and his religion belongs to him.” But `Umar answered: “I do not honor these people, since God despises them. I do not respect them, since God has humiliated them. I do not put them in my company, since God has sent them away.”
وكتب بعض العمال إلى عمر بن الخطاب: إن العدد قد كثر، وإن الجزية قد كثرت، فنستعين بالأعاجم؟ فكتب إليه عمر إنهم أعداء الله، وإنهم لنا غششة، فأنزلوهم حيث أنزلهم الله، ولا تردوا إليهم شيئاً. Once a governor wrote to `Umar b. al-Khattâb, asking: “Since their numbers are so great, and the jizya tax is so plentiful, shall we employ the foreigners [non-Muslims]?” `Umar replied: “They are the enemies of God, and are treacherous to us. Put them in the place where God has put them, and do not give them anything in return.”
لا يستعان بمشرك وإن كان قوياً A polytheist may not be asked to help, even if he is powerful
وقال عمران بن أسد: أتانا كتاب عمر بن عبد العزيز إلى محمد بن المنتشر أما بعد: فإنه بلغني أن في عملك رجلاً يقال له حسان بن برزي على غير دين الإسلام، والله تعالى يقول: يا أيها الذين آمنوا لا تتخذو الذين اتخذوا دينكم هزواً ولعباً من الذين أوتوا الكتاب من قبلكم والكفار أولياء، واتقوا الله إن كنتم مؤمنين. وإذا أتاك كتابي هذا فادع حسان إلى الإسلام. فإن أسلم فهو منا ونحن منه، وإن أبى فلا تستعين به ولا تأخذ من غير أهل الإسلام على شيء من أعمال المسلمين. فقرأ الكتاب عليه فأسلم. `Amrân b. Asad reported that he received the letter of `Umar b. `Abdal`azîz to Muhammad b. al-Muntashir, which said: “I heard that you have in your employ a man named Hassân b. Barzî, who is not a Muslim. But God the most high said: O you who believe, do not make allies of those who were given Scriptures before you and who consider your religion a joke and a plaything, nor make allies of unbelievers. Fear God, if you are believers’ (Qur’ân 5:57). When you receive this letter, invite Hassân to become a Muslim. If he does so , he is one of us and we are one with him. But if he refuses, do not keep him in your service. Do no employ a non-Muslim in any work of the Muslims.” Muhammad b. al-Muntashir read the letter to Hassân, and he became a Muslim.
ولما خرج النبي عليه السلام إلى بدر تبعه رجل من المشركين فلحقه عند الحرة، فقال: إني أريد أن أتبعك وأصيب معك. قال تؤمن بالله ورسوله؟ قال لا. قال ارجع فلن أستعين بمشرك. ثم لحقه عند الشجرة، ففرح به أصحاب النبي عليه السلام، وكانت له قوة وجلد. فقال جئتك لأتبعك وأصيب معك. قال تؤمن بالله ورسوله؟ قال لا. قال ارجع فلن أستعين بمشرك. ثم لحقه على ظهر البيداء فقال له مثل ذلك. قال تؤمن بالله ورسوله؟ قال نعم. فخرج به. وهذا أصل عظيم في أن لا يستعام بكافر. هذا وقد خرج ليقاتل بين يدي النبي عليه السلام ويراق دمه، فكيف استعمالهم على رقاب المسلمين؟ When the Prophet was going out to the battle of Badr, a polytheist followed him and caught up with him at al-Harra, and said: “I wish to follow you and win victory with you.” The Prophet answered: “Do you believe in God and his Messenger?” The man said: “No.” The Prophet then said: “God back. I do not want the service of a polytheist.” The man caught up with him again at ash-Shajara, and the companions of the Prophet were happy over the man because he was strong and brave. He said: “I came to you to follow you and win victory with you.” The Prophet asked him: “Do you believe in God and his Messenger?” The man again said “No.”  The Prophet said: “Go back. I do not want the service of a polytheist.” The man caught up with the Prophet once more on the top of al-Baydâ’, and said the same thing to him. The Prophet said: “Do you believe in God and his Messenger?”  The man answered: “Yes,” and went with him. It is an important principle not to make use of the services of an unbeliever. In the latter case the non-believer was ready to fight with the Prophet and shed his blood. How much less should we make use of them in preference to Muslim persons?
وكتب عمر بن عبد العزيز إلى عماله أن لا تولوا على أعمالنا إلا أهل القرآن. فكتبوا إليه إنا وجدنا فيهم خيانة. فكتب إليهم: إن لم يكن في أهل القرآن خير فأجدر أن لا يكون في غيرهم خير. `Umar b. `Abdal`azîz wrote to his governors: “Put only the People of the Qur’ân in charge of your works.” They wrote back and said: “But we find treachery among them.” `Umar replied: “If there is no goodness among the People of the Qur’ân, it is more certain that there is no goodness among the others.”

في نقض العهد من الذميين When a person under dhimma breaks the pact
ومتى نقض الذمي العهد بمخالفته لشيء من الشروط المأخوذة عليه لم يرد إلى مأمنه، والإمام فيه بالخيار بين القتل والاسترقاق. When a person under dhimma breaks the pact by contravening one of the stipulations which were placed upon him, he may no be restored to his position of safety, and the imam has the choice of killing him or enslaving him.
الزي الخاص باليهود والنصارى The special dress of Jews and Christians, etc.
وقال أصحاب الشافعي: ويلزمهم أن يتميزوا عن المسلمين في اللباس، وإن لبسوا قلانس ميزوها عن قلانس المسلمين بالخرق، ويشدون الزنانير في أوساطهم، ويكون في رقابهم خاتم من رصاص أو نحاس أو جرس، يدخل معهم الحمام، وليس لهم أن يلبسوا العمائم والطيلسان، وأما المرأة فتشد الزنار تحت الإزار، وقيل فوق الإزار وهو الأولى. ويكون في عنقها خاتم يدخل معها الحمام، ويكون أحد خفيها أسود والآخر أبياض. The Shâfi`ites say that Jews and Christians must be distinguished from the Muslims in their dress. If they were qalaswa caps, they must distinguish them from those of the Muslims by an opening. They must tie belts around their waists, and must wear around their necks a ring of lead or a piece of copper or a bell. They must keep these on when they go into the public baths. They may not wear turbans or head shawls (taylasân). Some say that a woman should wear her belt under her wrapper. Other say over; this latter opinion is best. She also must have a ring hanging from her neck which she keeps on when she goes to the public bath. One of her shoes must be black, and the other white.
ولا يركبون الخيل، ويركبون البغال والحمير بالأكف عرضاً، ولا يركبون بالسروج. They may not ride horses, but only mules or donkeys, and that without saddles, but sitting sideways over the pack-bags.
ولا يتصدرون في المجالس، ولا يبدؤون بالسلام. They may not enter Muslim gatherings, and not initiate a greeting (with “as-salâmu `alaykum”).
ويلجؤن إلى أضيق الطريق. They must keep to the narrow path by the side of the road.
ويمنعون أن يعلوا على المسلمين في البناء وتجوز المساواة، وقيل لا تجوز بل يمنعون. وأن تملكوا داراً عالية أقروا عليها They may not build their houses higher than those of the Muslims but they may build them equally high. Another opinion is that they should even be prevented from building them equally high. Yet if they already own a tall house they may remain in it.
ويمنعون من إظهار المنكر كالخمر والخنزير والناقوس والجهر بالتوراة والإنجيل. They should be prevented from displaying hateful things, such as wine, pigs, playing the nâqûs, and reading the Tawrâ [Old Testament] or the Injîl [Gospel] loudly.
ويمنعون من المقام في الحجاز، وهي مكة والمدينة واليمامة. They may not take up residence in the Hijâz, that is Mecca and Medina, or in Yamâma [of Central Arabia. Note that the prevailing opinion (except for the Hanafites), and that enforced today, is that a non-Muslim may not enter the sacred territory around Mecca even for a visit.]
ويجعل الإمام على كل طائفة منهم رجلاً يكتب أسماءهم وحلاهم، ويستوفي جميع ما يؤخذون به من جميع الشروط. The imam should have a man from each community of Jews or Christians write the names of their people together with what precious things they possess, and see that everything [tax payment] is fully observed by them according to all the stipulations.
وإن امتنعوا من أداء الجزية، والتزام أحكام الملة، انتقض عهدهم. وإن زنى أحدهم بمسلمة أو أصابها بنكاح، أو آوى عيناً للكفار، أو دل على عورة للمسلمين، أو فتن مسلماً عن دينه، أو قتله، أو قطع عليه الطريق، أو ذكر الله ورسوله بما لا يجوز، قيل ينتقض. The pact is certainly void if: 1) they do not pay the jizya tax, 2) they do not keep to the statutes concerning their community. According to one opinion, the pact is also voided 3) if one of them has illicit sexual relations (zinâ) with a Muslim woman, or tries to marry her, or 4) harbors a spy belonging to the unbelievers, or 5) points out the weak spots of the Muslims, or 6) turns a Muslim away from his religion, or 7) kills a Muslim, or 8) robs a Muslim on the highway, or 9) speaks of God or his Messenger in a way that is not permitted.
وإن فعل ما يمنع منه مما لا ضرر فيه كترك الغيار، وإظهار الخمر وما أشبههما عزر عليه. If a person from one of these communities does something which is forbidden to them, but which is not very harmful, such as not wearing the ghiyar [a colored cloth or any distinctive dress], or displaying wine, etc., a mere discretionary punishment shall be imposed on them.
ومتى فعل ما يوجب نقض العهد رد إلى مأمنه في أحد القولين، وقتل في الحين في القول الآخر. If they do anything which necessarily dissolves the pact, according to one opinion they may be restored to their state of safety. According to another opinion they should be killed immediately.
في حكم الجزية The jizya tax
في تقدير الجزية اختلاف بين العلماء. فقيل إنها مقدرة الأقل والأكثر على ما كتب به عمر إلى عثمان بن حنيف بالكوفة، فوقع على الغنى ثمانية وأربعيو درهماً، وعلى من دونه أربعة وعشرون درهماً، وعلى من دونه اثنا عشر درهماً وهذا مذهب أبي حنيفة وابن حنبل وأحد قولي الشافعي، وجعلوه كأنه حكم إمام فلا ينقض. The assessment of the jizya is a matter disputed among the scholars. One opinion is that the lower and upper limits are set by `Umar in his letter to `Uthmân b. Hanîf in Kûfa. According to this, arich man must pay forty-four dirhams, aman of average wealth must pay twenty-four dirhams, and a poor man twelve dirhams. This is the opinion held by Abû-Hanîfa and Ibn-Hanbal, and is one of the opinions advanced by ash-Shâfi`î. They say that the imam is bound by this and cannot alter it.
وقيل إنها مردودة إلى الإمام في الزيادة والنقصان وهو الأقيس، وقيل إنها مقدرة الأقل دون الأكثر فيجوز للإمام أن يزيد على ما قدره عمر ولا يجوز أن ينقص عنه. وقال بعضهم يجوز أن يساوي بينهم من كل واحد دينار. Another opinion is that the imam can add to or subtract from this amount; this opinion bears the greatest analogy (qiyâs) to other cases. Another opinion is that the lower limit of the jizya is fixed, but not the upper; thus the imam may add to what `Umar laid down, but not subtract from it. Another opinion is that the imam may charge everyone alike one dinar.
وقال مالك: يؤخذ من المؤسر أربعون درهماً، ومن الفقير دينار وعشرة دراهم. ويتخرج على مذهب مالك في وجوب تقدير طرفيها قولان بناء على العشر المأخوذ منهم هل هو تقدير شرعي لا تجوز فيه الزيادة والنقصان. وعن مالك فيه روايتان. Mâlik said that a rich man must pay forty dirhams, and a poor man one dinar [= 10 dirhams] and ten dirhams. Because of Mâlik’s position which set two limits to the jizya, and the added fact that a tithe is also levied on the people subject to the dhimma, opposite opinions have arisen concerning whether or not these limits are of divine law (sharî`a) and do not admit of addition or subtraction. The two opinions on this question are also related from Mâlik.
ولا جزية على النساء والمماليك والصبيان والمجانين... Women, slaves, children and mad people do not have to pay the jizya...
في أحمام الكنائس Churches
وأما الكنائس فأمر عمر بن الخطاب رضي الله عنه أن تهدم كل كنيسة لم تكن قبل الإسلام، ومنع أن تحدث كنيسة، وأمر أن لا تظهر عليه خارجة من كنيسة ولا يظهر صليب خارج من كنيسة إلا كسر على رأس صاحبه. Regarding churches, `Umar b. al-Khattâb wrote that any church which was built after the coming of Islâm should be destroyed, and he forbade any new church to be built. He also commanded that the exterior of a church should not be such as to attract attention, and if any cross is displayed outside the church it should be broken over the head of the owner of the church.
وكان عروة ابن محمد يهدمها بصنعاء، وهذا مذهب علماء المسلمين أحمعين. `Urwa b. Muhammad used to destroy churches in San`â’ [in Yemen].  This is the position of all Muslim scholars.
وشدد في ذلك عمر ابن عبد العزيز، وأمر أن لا يترك في دار الإسلام بيعة ولا كنيسة بحال قديمة ولا حديثة. وهكذا قال الحسن البصري، قال: من السنة أن تهدم الكنائس التي في الأمصار القديمة والحديثة، ونمنع أهل الذمة من بناء ما خرب. `Umar b. `Abdal`azîz was particularly severe about this. He ordered that in Islamic territory no synagogue or church should be left, whether old ones or new. Al-Hasan al-Basrî held the same opinion when he said: “It is a sunna to destroy the churches which are in old or new cities, and to prevent the people under dhimma to rebuild what fell in to ruins.”
قال الاصطخري إن طينوا ظاهر الحائط منعوا، وإن طينوا داخله الذي يليهم لم يمنعوا، ويمنعون أن يعلوا على المسلمين في البناء، وتجوز المساواة وقيل لا تجوز. Al-Astakhrî said: “If they want to plaster the outside of the walls, they should be prevented, but not if they are plastering the inside of the walls. Their churches may not be higher than the buildings of the Muslims. According to one opinion they may be of equal height, but according to another opinion they may not be.