Musannaf Ibn Abi Shaybah 10688
✧ Regarding the Christians of Banu Taghlib - what is taken from them
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يَعْلَى، عَنْ يَحْيَى بْنِ سَعِيدٍ، عَنْ رُزَيْقٍ مَوْلَى بَنِي فَزَارَةَ:
أَنَّ عُمَرَ بْنَ [عَبْدِ الْعَزِيزِ] [١]كَتَبَ إِلَيْهِ: خُذْ مِمَّنْ مَرَّ بِكَ مِنْ تُجَّارِ أَهْلِ الذِّمَّةِ فِيمَا يُظْهِرُونَ مِنْ أَمْوَالِهِمْ، وَيُدِيرُونَ مِنَ التِّجَارَاتِ: مِنْ كُلِّ عِشْرِينَ دِينَارًا دِينَارًا، فَمَا نَقَصَ مِنْهَا [فَبِحِسَابِ مَا نَقَصَ] [٢]حَتَّى تَبْلُغَ عَشَرَةً، فَإِذَا نَقَصَتْ ثَلَاثَةَ دَنَانِيرَ فَدَعْهَا لَا تَأْخُذْ مِنْهَا شَيْئًا وَاكْتُبْ لَهُمْ بَرَاءَةً إِلَى مِثْلِهَا مِنَ الْحَوْلِ بِمَا تَأْخُذُ مِنْهُمْ
Translation
Machine translation, not reviewed
That 'Umar ibn ['Abd al-Aziz] wrote to him: "Take from the merchants of the people of dhimmah who pass by you, regarding what they display of their property and what they turn over in trade: from every twenty dinars, one dinar. What falls short of that [is taken in proportion to what is lacking] until it reaches ten. When it is three dinars short, leave it and take nothing from it, and write for them a receipt until its equivalent in the year, for what you take from them."
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