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English translation
624. Muḥammad bin Bash-shār (Al-'Abdī) narrated to us, Muḥammad bin Ja'far narrated to us, from Shu'bah, from 'Amr bin Murrah who said: "I asked Abū 'Ubaidah bin 'Abdullāh: 'Did you remember anything from 'Abdullāh?' He said, 'No.'"[1] (Ṣaḥīḥ)
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Commentary
Some of the scholars divided Jizyah into two categories: A): Jizyah which is levied on the non-Muslims with their consent. It has no fixed amount. The ruler will decide the appropriate and affordable amount according to the circumstances. B): The second category of Jizyah is levied on non-Muslims after gaining victory and authority over them; its due amount is fixed. Four Dirham monthly which will make forty-eight Dirham annually are due from a well off person, two Dirham monthly which will make twenty-four Dirham annually are due from a middle class, and one Dirham monthly which will make twelve Dirham annually are due from the poor.
that tribe. See An-Nihāyah and Tuhfat Al-Ahwadhi.