Man Lā Yaḥḍuruh al-Faqīh
Hadith 781673 - قَالَ وَ سَأَلْتُ أَبَا عَبْدِ اَللَّهِ عَلَيْهِ اَلسَّلاَمُ : عَنْ صَدَقَاتِ أَهْلِ اَلذِّمَّةِ وَ مَا يُؤْخَذُ مِنْ جِزْيَتِهِمْ مِنْ ثَمَنِ خُمُورِهِمْ وَ لَحْمِ خَنَازِيرِهِمْ وَ مَيْتَتِهِمْ فَقَالَ «عَلَيْهِمُ اَلْجِزْيَةُ فِي أَمْوَالِهِمْ تُؤْخَذُ مِنْهُمْ مِنْ ثَمَنِ لَحْمِ اَلْخِنْزِيرِ أَوْ خَمْرٍ وَ كُلُّ مَا أَخَذُوا مِنْ ذَلِكَ فَوِزْرُ ذَلِكَ عَلَيْهِمْ وَ ثَمَنُهُ لِلْمُسْلِمِينَ حَلاَلٌ يَأْخُذُونَهُ فِي جِزْيَتِهِمْ ».
Hadith.1673 - I asked Abu Abdullah Imam Jafar ibn Muhammad Al-Sadiq (as) about the alms (sadaqat) of the People of the dhimma and what is taken from their jizya, such as the price of their wine, pork, and carrion.
Imam (as) replied: "They are obligated to pay the jizya on their wealth, which can be taken from the price of pork, wine, or any such things. The burden (wizr) of these actions rests upon them, but the proceeds are lawful (halal) for Muslims to take as part of their jizya."