"Do not destroy a church, synagogue, or fire temple with respect to which an agreement has been concluded with you, and do not permit the construction of a new church or fire temple. Do not drag the lamb to its place of slaughter of sharpen the knife over the head of the animal. Do not combine two prayers without an excuse."

“Whosoever accepts Islam, whether Christian, Jew or Zoroastrian, of those now subject to taxes and who joins himself to the body of the Muslims in their abode, forsaking the abode in which he was before, he shall have the same rights and duties as they have, and they are obliged to associate with him and to treat him as one of themselves.”

“This is the Last Abode; we appoint it for those who desire not exorbitance in the earth, nor corruption. The issue ultimate is to the godfearing.”

“Dr. Ali Muhammad as-Sallabi: Umar Bin Abd Al-Aziz, Darussalam Publications, New York, 2007”

“Sir Hamilton Alexander Rosskeen Gibb: The Fiscal Rescript of ʿUmar II, Arabica. Brill. Volume 2, Issue 1: p. 1–16. January 1955”

“Muḥammad ibn Jarīr al-Ṭabarī: History of the Prophets and Kings, translated by David Stephan Powers, State University of New York Press, Albany, United States, 1989”