The Prophet (ﷺ) said, "The Prophet (ﷺ) Abraham emigrated with Sarah and entered a village where there was
a king or a tyrant. (The king) was told that Abraham had entered (the village) accompanied by a
woman who was one of the most charming women. So, the king sent for Abraham and asked, 'O
Abraham! Who is this lady accompanying you?' Abraham replied, 'She is my sister (i.e. in religion).'
Then Abraham returned to her and said, 'Do not contradict my statement, for I have informed them
that you are my sister. By Allah, there are no true believers on this land except you and 1.' Then
Abraham sent her to the king. When the king got to her, she got up and performed ablution, prayed
and said, 'O Allah! If I have believed in You and Your Apostle, and have saved my private parts from
everybody except my husband, then please do not let this pagan overpower me.' On that the king fell
in a mood of agitation and started moving his legs. Seeing the condition of the king, Sarah said, 'O
Allah! If he should die, the people will say that I have killed him.' The king regained his power, and
proceeded towards her but she got up again and performed ablution, prayed and said, 'O Allah! If I
have believed in You and Your Apostle and have kept my private parts safe from all except my
husband, then please do not let this pagan overpower me.' The king again fell in a mood of agitation
and started moving his legs. On seeing that state of the king, Sarah said, 'O Allah! If he should die, the
people will say that I have killed him.' The king got either two or three attacks, and after recovering
from the last attack he said, 'By Allah! You have sent a satan to me. Take her to Abraham and give her
Ajar.' So she came back to Abraham and said, 'Allah humiliated the pagan and gave us a slave-girl for
service."
Sahih al-Bukhari Book 34, Hadith 164
Yahya related to me from Malik that he had heard that Umar ibn
Abd al-Aziz wrote to his governors telling them to relieve any people
who payed the jizya from paying the jizya if they became muslims.
Malik said, "The sunna is that there is no jizya due from women or
children of people of the Book, and that jizya is only taken from men
who have reached puberty. The people of dhimma and the magians do not
have to pay any zakat on their palms or their vines or their crops or
their livestock. This is because zakat is imposed on the muslims to
purify them and to be given back to their poor, whereas jizya is
imposed on the people of the Book to humble them. As long as they are
in the country they have agreed to live in, they do not have to pay
anything on their property except the jizya. If, however, they trade
in muslim countries, coming and going in them, a tenth is taken from
what they invest in such trade. This is because jizya is only imposed
on them on conditions, which they have agreed on, namely that they
will remain in their own countries, and that war will be waged for
them on any enemy of theirs, and that if they then leave that land to
go anywhere else to do business they will haveto pay a tenth. Whoever
among them does business with the people of Egypt, and then goes to
Syria, and then does business with the people of Syria and then goes
to Iraq and does business with them and then goes on to Madina, or
Yemen, or other similar places, has to pay a tenth.
People of
the Book and magians do not have to pay any zakat on any of their
property, livestock, produce or crops. The sunna still continues like
that. They remain in the deen they were in, and they continue to do
what they used to do. If in any one year they frequently come and go
in muslim countries then they have to pay a tenth every time they do
so, since that is outside what they have agreed upon, and not one of
the conditions stipulated for them. This is what I have seen the
people of knowledge of our city doing."
Muwatta Malik Book 17, Hadith 49