<P> Sources disagree about expenditure of jizya funds on non-Muslims . Ann Lambton states that non-Muslims had no share in the benefits from the public treasury derived from jizya . In contrast, according to several Muslim scholars, Islamic tradition records a number of episodes in which the second caliph Umar stipulated that needy and infirm dhimmis be supported from the Bayt al - Mal, which some authors hold to be representative of Islam . Evidence of jizya benefitting non-residents and temporary residents of an Islamic state, is found in the treaty Khalid bin al - Walid concluded with the people of Al - Hirah of Iraq, wherein any aged person who was weak, had lost his or her ability to work, fallen ill, or who had been rich but became poor, would be exempt from jiyza and his or livelihood and the livelihood of his or her dependents, who were not living permanently in the Islamic state, would be met by Bayt al - Mal . Hasan Shah states that non-Muslim women, children, indigent, slaves, aren't only exempted from the payment of jizya, but they are also helped by stipends from the public treasury when necessary . </P> <P> The history of the origins of the jizya is very complex for the following reasons: </P> <Ul> <Li> Abbasid - era authors who systematized earlier historical writings, where the term "jizya" was used with different meanings, interpreted it according to the usage common in their own time; </Li> <Li> the system established by the Arab conquest was not uniform, but rather resulted from a variety of agreements or decisions; </Li> <Li> the earlier systems of taxation on which it was based are still imperfectly understood . </Li> </Ul> <Li> Abbasid - era authors who systematized earlier historical writings, where the term "jizya" was used with different meanings, interpreted it according to the usage common in their own time; </Li>

Who was the first muslim ruler who imposed jizya on brahmins