Mishkat al-Masabih

Aslam told that ‘Umar b. al-Khattab imposed as jizya four dinars on those who possessed gold and forty dirhams on those who possessed silver along with provisions for the Muslims and three days’ hospitality. Malik transmitted it.

عَنْ أَسْلَمَ أَنَّ عُمَرَ بْنَ الْخَطَّابِ رَضِيَ اللَّهُ عَنْهُ ضَرَبَ الْجِزْيَةَ عَلَى أَهْلِ الذَّهَبِ أربعةَ دنانيرَ وعَلى أهلِ الوَرِقِ أَرْبَعِينَ دِرْهَمًا مَعَ ذَلِكَ أَرْزَاقُ الْمُسْلِمِينَ وَضِيَافَةُ ثلاثةِ أيامٍ. رَوَاهُ مَالك