Note 46 — Chapter III · THE SPREAD OF ISLAM AMONG THE CHRISTIAN NATIONS OF WESTERN ASIA.
Reading edition
There is evidence to show that the Arab conquerors left unchanged the fiscal system that they found prevailing in the lands they conquered from the Byzantines, and that the explanation of jizyah as a capitation-tax is an invention of later jurists, ignorant of the true condition of affairs in the early days of Islam. (Caetani, vol. iv. p. 610 (§ 231); vol. v. p. 449.) H. Lammens: Ziād ibn Abīhi. (Rivista degli Studi Orientali, vol. iv. p. 215.) ↑