Abu Bakrah reported: Umar ibn al-Khattab, may Allah be pleased with him, passed by the door of some people, over which was an old blind man begging for charity. Umar tapped him on the shoulder from behind, saying, “From which People of the Book are you?” The man said, “I am a Jew.” Umar said, “What has forced you into what I see here?” The Jew said, “I am begging so I can pay tribute, for my needs and my old age.” Umar took him by the hand, went with him to his house, and offered him something from inside. Then, Umar sent him to the public treasury, saying, “Look at this man and his taxes! By Allah, we have not been fair to him, for we have eaten ourselves but left him in his old age! Allah Almighty said, ‘Verily, charity is for the poor and the needy,‘ (9:60) and ‘the poor’ are the Muslims and this man is ‘the needy’ among the People of the Book.” Thus, Umar exempted him from paying tribute and from his taxes.
Source: al-Kharrāj li-Abī Yūsuf 1/139
عَن أبي بكرَة قَالَ مَرَّ عُمَرُ بْنُ الْخَطَّابِ رَضِيَ اللَّهُ عَنْهُ بِبَابِ قَوْمٍ وَعَلَيْهِ سَائِلٌ يَسْأَلُ شَيْخٌ كَبِيرٌ ضَرِيرُ الْبَصَرِ فَضَرَبَ عَضُدَهُ مِنْ خَلْفِهِ وَقَالَ مِنْ أَيِّ أَهْلِ الْكِتَابِ أَنْتَ فَقَالَ يَهُودِيٌّ قَالَ فَمَا أَلْجَأَكَ إِلَى مَا أَرَى قَالَ أَسْأَلُ الْجِزْيَةَ وَالْحَاجَةَ وَالسِّنَّ قَالَ فَأَخَذَ عُمَرُ بِيَدِهِ وَذَهَبَ بِهِ إِلَى مَنْزِلِهِ فَرَضَخَ لَهُ بِشَيْء مِنَ الْمَنْزِلِ ثُمَّ أَرْسَلَ إِلَى خَازِنِ بَيْتِ الْمَالِ فَقَالَ انْظُرْ هَذَا وَضُرَبَاءَهُ فَوَاللَّهِ مَا أَنْصَفْنَاهُ أَن أكلنَا شبيته ثُمَّ نَخُذُلُهُ عِنْدَ الْهَرَمِ إِنَّمَا الصَّدقَات للْفُقَرَاء وَالْمَسَاكِين وَالْفُقَرَاءُ هُمُ الْمُسْلِمُونَ وَهَذَا مِنَ الْمَسَاكِينِ مِنْ أَهْلِ الْكِتَابِ وَوَضَعَ عَنْهُ الْجِزْيَةَ وَعَنْ ضُرَبَائِهِ
1/139 الخراج لأبي يوسف
