Abu Ja’far reported: The commander of the faithful, Umar ibn al-Khattab, may Allah be pleased with him, passed by an old man among the non-Muslim citizens who was going from house to house begging for charity. Umar said, “We have not been fair to you, that we take tribute from you in your youth and now you are helpless in your old age.” Then, Umar ordered for him to be given money from the public treasury to meet his needs.
Source: al-Amwāl li-Qāsim ibn Salām 119
Ibn al-Qayyim said, “It is not lawful to hold non-Muslim citizens responsible for what they are incapable of doing. They may not be tortured to pay tribute, nor imprisoned, nor flogged.”
Source: Aḥkām Ahl al-Dhimmah 1/137
عَنْ جِسْرٍ أَبِي جَعْفَرٍ أَنَّ أَمِيرَ الْمُؤْمِنِينَ عُمَرَ رضي الله عنه مَرَّ بِشَيْخٍ مِنْ أَهْلِ الذِّمَّةِ يَسْأَلُ عَلَى أَبْوَابِ النَّاسِ فَقَالَ مَا أَنْصَفْنَاكَ أَنْ كُنَّا أَخَذْنَا مِنْكَ الْجِزْيَةَ فِي شَبِيبَتِكَ ثُمَّ ضَيَّعْنَاكَ فِي كِبَرِكَ قَالَ ثُمَّ أَجْرَى عَلَيْهِ مِنْ بَيْتِ الْمَالِ مَا يُصْلِحُهُ
119 الأموال للقاسم بن سلام
قال ابن القيم وَلَا يَحِلُّ تَكْلِيفُهُمْ مَا لَا يَقْدِرُونَ عَلَيْهِ وَلَا تَعْذِيبُهُمْ عَلَى أَدَائِهَا وَلَا حَبْسُهُمْ وَضَرْبُهُمْ
1/137 أحكام أهل الذمة