If a dhimmi converts to Islam, is the jizya waived for him?
The jurists have agreed that the jizya (tribute) is waived for those among the People of the Book (Ahl al-Dhimma) who embrace Islam, and they are not to be demanded to pay it in the future. Whatever amount of jizya had accumulated as a debt upon them is also waived. It is stated in Al-Taj wal-Iklil, attributed to Ibn Rushd, that the (school of thought) of Malik and all his companions is that it is waived upon embracing Islam. This is also mentioned in Al-Mawsu'a al-Fiqhiyya (the Fiqh Encyclopedia), where they cite the of Ibn Abbas (may Allah be pleased with them both), that the Messenger of Allah (peace be upon him) said: "There is no jizya upon a Muslim."
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