The tribute (Jizyah) for Jews and Nazarenes is decided by the Imam, not the rulers of the state

Sulaim Ibn Qais reported that Imam Ali (a.) said:“Beware of three persons: A man who has read the Qur’an so that he has gained respect from you, who has drawn his sword against his neighbour and accused him of association (shirk).” I said: “O Commander of the Faithful, which of the two is closer to association (shirk)?” He said: “The accuser and in front of a man who lied every time he said something. He described it as more than it actually was, and to a man to whom God gave authority, whereupon he claimed that obedience to him was obedience to God and disobedience to him disobedience to God and lied, for there is no obedience to a creature in disobedience to the Creator. The creature should not give his love to disobedience to God, for in disobedience to Him there is no obedience to Him, and to him who disobeyed God there is no obedience. Obedience belongs only to God and His Messenger (s) and those who command (4:59) and it was only commanded to obey those who command because they are infallible and perfectly pure (33:33) and do not command disobedience to Him.” [Al-Khisal of As-Saduq, page 139 Hadith 158]
عن سليم بن قيس عن الإمام علي عليه السلام قال: احذروا على دينكم ثلاثة رجلا قرأ القرآن حتى إذا رأيت عليه بهجته اخترط سيفه على جاره ورماه بالشرك، فقلت: يا أمير المؤمنين أيهما أولى بالشرك؟ قال: الرامي، ورجلا استخفته الأحاديث كلما أحدثت أحدوثة كذب مدها بأطول منها، ورجلا آتاه الله عز وجل سلطانا فزعم أن طاعته طاعة الله ومعصيته معصية الله وكذب لأنه لا طاعة لمخلوق في معصية الخالق، لا ينبغي للمخلوق أن يكون حبه لمعصية الله فلا طاعة في معصيته ولا طاعة لمن عصى الله إنما الطاعة لله ولرسوله ولولاة الامر وإنما أمر الله عز وجل بطاعة الرسول لأنه معصوم مطهر، لا يأمر بمعصيته وإنما أمر بطاعة أولي الأمر لأنهم معصومون مطهرون لا يأمرون بمعصيته
Abu Khalid Al-Kabuli reported that he asked Imam Zain-ul-Abidin (a.): “O son of the Messenger, inform me of those to whom God declared obedience and affection as a duty (Fard) and whose imitation he made fixed (Wajib) for the creatures after the Messenger (s.)?” He said: “O Kankar, the commanders (4:59) whom God appointed as the Imams (a.) of mankind and to whom He made obedience obligatory are the commanders of the believers (a.) and after that the matter ends with us.Then he was silent. [Al-Ihtijaj of At-Tabarsi, Volume 2 Page 49]

 عن أبي خالد الكابلي عن الإمام زين العابدين عليه السلام أنه سأله: يابن رسول الله اخبرني بالذين فرض الله طاعتهم ومودتهم، واوجب على خلقه الاقتداء بهم بعد رسول الله صلى الله عليه وآله؟ فقال لي: يا ابا كنكر ان اولى الامر الذين جعلهم الله ائمة الناس واوجب عليهم طاعتهم أمير المؤمنين علي بن ابي طالب ثم انتهى الامر الينا، ثم سكت
Abu Khalid Al-Kabuli reported that Imam Al-Baqir (a.) said: “We saw that in the Book of Ali (a.) it is written: “God gives the earth to those of His servants as an inheritance, whom He desires and the outcome belongs to the God-fearing (7:128) and God gave the earth to me and the people of my house as an inheritance and the God-fearing are we and the whole earth belongs to us. So whoever among the Muslims has enlivened an earth, he shall cultivate it and hand over its yield to the Imam (a.) of the people of my house, and he himself owns what he feeds from it. But if he abandoned it or ruined it and after him someone among the Muslims took it over, cultivating and enlivening it, he has more right to it than the one who abandoned it. He hands its yield to the Imam (a.) of the people of my house and he himself owns what he feeds from it until the the rising one (Qa’im) of the people of my house appears with the sword, whereupon he enlivens and cultivates it and gains yield from it as the Messenger (s) enlivened and denied it, except for what is in the hands of our followers, for he divides it according to what is in their hands and he leaves the earth in their hands.” [Al-Kafi of Al-Kulaini, Volume 1 Page 407 – 408 Hadith 1]
عن أبي خالد الكابلي عن الإمام الباقر عليه السلام قال: وجدنا في كتاب علي عليه السلام أن الأرض لله يورثها من يشاء من عباده والعاقبة للمتقين أنا وأهل بيتي الذين أورثنا الله الأرض ونحن المتقون والأرض كلها لنا، فمن أحيا أرضا من المسلمين فليعمرها وليؤد خراجها إلى الامام من أهل بيتي وله ما أكل منها فإن تركها أو أخربها وأخذها رجل من المسلمين من بعده فعمرها وأحياها فهو أحق بها من الذي تركها، يؤدي خراجها إلى الامام من أهل بيتي وله ما أكل منها حتى يظهر القائم من أهل بيتي بالسيف، فيحويها ويمنعها ويخرجهم منها، كما حواها رسول الله صلى الله عليه وآله ومنعها إلا ما كان في أيدي شيعتنا فإنه يقاطعهم على ما في أيديهم و يترك الأرض في أيديهم
Zurarah Ibn A’yun reported that he asked Imam As-Sadiq (a.): “What is the tribute (Jizyah) for the people of the Scriptures? Is there a certain amount of money owed to them that they should not neglect in favor of another?” He said: “That is left to the Imam (a.). He takes from each of them what he pleases, in the amount of what that person can afford. They are only people who saved themselves from being enslaved or killed. So the tribute (Jizyah) is taken from them in the amount they can afford, so that they are taken from them until they become Muslims, because God said: “…until they pay tribute humbly by hand…” (9:29) How should a man be humbled while what is taken from him does not increase, until he is found submissive when taken from him, whereupon he is hurt and becomes a Muslim.” [At-Tahdhib of At-Tusi, Volume 4 Page 117 Hadith 1]
عن زرارة بن أعين عن الإمام الصادق عليه السلام أنه سأله: ما حد الجزية على أهل الكتاب؟ وهل عليهم في ذلك شئ موظف لا ينبغي أن يجوزوا إلى غيره؟ فقال: ذلك إلى الامام يأخذ من كل انسان منهم ما يشاء على قدر ماله بما يطيق إنما هم قوم فدوا أنفسهم من أن يستعبدوا أو يقتلوا، فالجزية تؤخذ منهم على قدر ما يطيقون له ان يأخذهم به حتى يسلموا فان الله عز وجل قال: حتى يعطوا الجزية عن يد وهم صاغرون وكيف يكون صاغرا ولا يكترث لما يؤخذ منه حتى يجد ذلا لما أخذ منه فيألم لذلك فيسلم
Fudail Ibn Uthman reported that Imam As-Sadiq (a.) said: “There is no child that was born except with the disposition (Fitrah). Then his parents made him a Jew and a Nazarene and a Zoroastrian and only the Messenger (s.) gave the Guarantee (Dhimmah) and he accepted the Tribute (Jizyah) for the heads of these people through their superiors on the condition that they would not convert to Judaism, Nazarene or Zoroastrianism, but as for the children and people of the Guarantee today, they have no Guarantee (Dhimmah).” [Ilal-ush-Shara’i of As-Saduq, Volume 2 Page 376 Hadith 2]
عن فضيل بن عثمان عن الإمام الصادق عليه السلام قال: ما من مولود ولد إلا على الفطرة فأبواه يهودانه وينصرانه ويمجسانه وإنما أعطى رسول الله صلى الله عليه وآله الذمة وقبل الجزية عن رؤس أولئك بأعيانهم على أن لا يهودوا ولا ينصروا ولا يمجسوا فاما الأولاد وأهل الذمة اليوم فلا ذمة لهم
Zurarah Ibn A’yun reported that Imam As-Sadiq (a.) said: “The Messenger (s. ) accepted the tribute (Jizyah) from the people of the guarantee (Dhimmah) on the condition that they would not engage in usury or pork, and that they would not have relations with the sisters, nor with the daughters of the brother, nor with the daughters of the sister, but those who did so would have long since severed their guarantee with God and their guarantee with His Messenger (s.).” And he said: “They have no guarantee today (Dhimmah).” [Al-Faqih of As-Saduq, Volume 2 Page 50 Hadith 1669]
عن زرارة بن أعين عن الإمام الصادق عليه السلام قال: إن رسول الله صلى الله عليه وآله قبل الجزية من أهل الذمة على أن لا يأكلوا الربا، ولا يأكلوا لحم الخنزير، ولا ينكحوا الأخوات، ولا بنات الأخ، ولا بنات الأخت، فمن فعل ذلك منهم فقد برئت منه ذمة الله وذمة رسوله صلى الله عليه وآله، وقال: ليست لهم اليوم ذمة
Comment:
Some clerics like to steal money under the cover of “tribute” (Jizyah).

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