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This was less than what Umar imposed upon the people of Syria and Iraq, the higher rate being due to the Yemenis greater affluence and ability to pay.
The rate of jizya that were fixed and implemented by the second caliph of the Rashidun Caliphate, namely 'Umar bin al-Khattab, during the period of his Khilafah, were small amounts: four dirhams from the rich, two dirhams from the middle class and only one dirham from the active poor who earned by working on wages, or by making or vending things.
Al-Muʿjam al-wasīṭ gives the following definition: ‘"dāna" is to be in the habit of doing something good or bad; "dāna bi- something" is to take it as a religion and worship God through it’.
Thus, when the verb dāna is used in the sense of ‘to believe’ or ‘to practise a religion’, it takes the preposition bi- after it (e.g.
by breaking their agreement and refusing to pay what is due. Until they pay jizya with their own hands (ḥattā yu‘ṭū-l-jizyata ‘an yadin).
The main meaning of the Arabic dāna is ‘he obeyed’, and one of the many meanings of dīn is ‘behaviour’ (al-sīra wa’l-ʿāda).Taking it isn't intended to preserve the existence of disbelief (kufr) in the world.Rather jizya allows the non-Muslim to live amongst Muslims and experience the goodness of Islam in the hope that the non-Muslim will convert to Islam. Fight those who believe not in God and the Last Day (qātilū-lladhīna lā yuʾminūna bi-llāhi wa-lā bi-l-yawmi-l-ākhir) Muhammad Sa'id Ramadan al-Buti says commenting on this verse, ‘the verse commands qitāl (قتال) and not qatl (قتل), and it is known that there is a big distinction between these two words ...and maximum of twelve dirhams under Achtiname of Muhammad for Saint Catherine's Monastery.According to Muhammad Hamidullah, the rate of ten dirhams per annum represented the expenses of an average family for ten days.