Aḥmad ibn Yaḥyá al-Balādhurī, The Origins of the Islamic State… (1916)
“ This is a statement from Ḥabîb ibn-Maslamah to the inhabitants of Taflîs which lies in Manjalîs [34] at Jurzân al-Hurmuz, [35] securing them safety for their lives, churches, convents, religious services and faith, provided they acknowledge their humiliation and pay tax to the amount of one dînâr on every household. Ye are not to combine more than one household into one in order to reduce the tax, nor are we to divide the same household into more than one in order to increase it. ”
