This is another article in the chapter Probable Enormities from the classical manual on Sharia called Reliance of the Traveller. The articles are posted one by one in the order they are given in the book.
p75.17 ‘Umar ibn Khattab (Allah be well pleased with him) said:
“I’ve considered sending men to these cities to see who has not made the pilgrimage, and collect the non-Muslim poll tax Gizya, def: 011.4) from everyone possessing the means who has not performed it [def: j 1.5-10]. They are not Muslims. They are not Muslims.”