Important Traditions that can mention About the Tributaries and Conditions of Tribute in Islamic government are given below:
1. (a) Zarareh has narrated from Abi Abdellah A.S. that he said, “Surely, The Prophet S.A. accepted tribute from the tributaries provided that they do not eat pork, and not marry with their very near relatives, and in case of performing the above deeds, they will not be regarded as tributary.
(b) Regarding conditions of the tributaries, Fazil Ebne Osman Ebnel Our has narrated from Abi Abdellah as, “No creature is born unless in divine nature, and these are the parents who make their children Jewish, Christian or Zoroastrian, and The Prophet S.A. granted them protection, and accepted tribute from Followers of The Book in order that their children do not become Jewish, Christian or Zoroastrian.
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(c) In chapter 76 of this book is mentioned that Children, Women and lunatics are exempted from paying tribute.
(d) It was asked from Abi Abdellah that who should pay tribute. Imam answered, “Followers of The Book are Jews, Christians, and Zoroastrians”. But there is difference about Zoroastrians, that whether they are included in Followers of The Book or not.
Mohammad Ebne Ajami Vaseti has narrated from Imam Abi Abdellah A.S., that it was asked from him in this regard, and he answered, “In fact, Zoroastrians had a prophet who was killed by them, and they had a 1200 sheets book made from the skin of bull, and its name was Jamasb, which was burned.
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(e) If a narration from Imam Ali Ebne Abitaleb, we read, “Tribute of mature men is on the burden of the righteous of the tributaries, and there is no tribute for slaves, children, and women. The farmers and such like who have financial possibility, each should pay 48 Darham yearly, and middle class 24 Darham, and 12 Darham from low class.
(f) In volume 13 of this book, in chapter of warfare is mentioned that receiving tribute from the price of wine, and pig and carrion is permitted. Mohammad Ebne Moslem asked Aba Abdeljah A.S. about the above case. Imam A.S. replied, “Tribute is taken from their property, even the price of pig, wine and carrion, and the sin of these affairs will be considered for them, but its price is lawful for the Moslems, and it is received from them in exchange of tribute.
2. Late Ayatollah Sheikh Mohammad Ebnel Hasan Hor Ameli in his famous book, Vasaelo Shiite, volume 11, pages 95 to 119, chapter 48 (strife) has mentioned traditions regarding situation of the Tributaries and its condition. Hereunder we will mention some of the traditions in this regard:
(a) Who should pay tribute?
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(b) From which things we can receive tribute?
3. Late Shahid Sani, writer of Demonstrative Jurisprudence, Strife Chapter, pages 259 and 260 regarding The Tributaries and Tribute comments:
(a) There are two types of unbelievers: Followers of The Book and Non-Followers of The Book. Unbelievers of Followers of The Book are the Jews, Christians and Zoroastrians with whom should either fight till they accept Islam, or be killed.
Otherwise, they are bound to accept conditions of Protection, including paying tribute, not marrying with Moslem women and children of Moslems, either man or woman, and avoiding any corruption and seditiousness in Islam.
(b) Not thieving property of Moslems, and not assisting spies and unbelievers who complot against Islam and Moslems. Do not say secrets of Moslems to the enemy. Do not deceive Moslems.
(c) Not appearing unlawful things and not committing forbidden things, like eating pork, drinking wine, and usury and issuing it, and not marrying with their very near relatives.
(d) Regarding amount of tribute, Shahid says, “Amount of tribute depends on the opinion of Imam of Moslems. It should be paid as much as it is determined, although it may be little. The main objective of practical obligation of Followers of The Book to ordinances of Islam is realization of mood of modesty and obedience against the magnificent instructions of God’s religion.
(e) Shahid in his book, Tazkereh, says about the manner of payment of tribute by Followers of The Book that, “The aim is obedience from commands of Islam, so that the tributary should bend his back and lower his head as modesty when paying tribute.
Shahid continues that in case of the tributary do not pay tribute and do not observe practically ordinances of Islam, he will not be considered as tributary anymore.