been received into the community of the faithful. [92] On the other hand it must be remembered that the non-Muslim sections of the population always ran the risk of becoming the victims of fiscal oppression when the state was in need of revenue. The rates of jizyah levied by the early conquerors were not uniform, [93] and the great Muslim doctors, Abū Ḥanīfah and Mālik, are not in agreement on some of the less important details; [94] the following facts taken from the Kitāb al-Kharāj, drawn up by Abū Yūsuf at the request of Hārūn al-Rashīd (A.D. 786–809) may be taken as generally representative of Muhammadan procedure under the ʻAbbāsid Caliphate. The rich were to pay forty-eight dirhams [95] a year, the middle classes twenty-four, while from the poor, i.e. the field-labourers and artisans, only twelve dirhams were taken. This tax could be paid in kind if desired; cattle, merchandise, household effects, even needles were to be accepted in lieu of specie, but not pigs, wine, or dead animals. The tax was to be levied only on able-bodied males, and not on women or children. [96] The poor who were dependent for their livelihood on alms and the aged poor who were incapable of work were also specially excepted, as also the blind, the lame, the incurables and the insane, unless they happened to be men of wealth; this same condition applied to priests and monks, who were exempt if dependent on the alms of the rich, but had to pay if they were well-to-do and lived in comfort. The collectors of the jizyah were particularly instructed to show leniency, and refrain from all harsh treatment or the infliction of corporal punishment, in case of non-payment. [97]