Consideration: God Almighty said: “They do not regard any believer as anything other than him, and there is no covenant other than God. God is one of His names, and the covenant is the covenant and the contract. If it is a legitimate covenant, then the fulfillment of it must be paid zakat on it. The zakat is on the people of the dhimma, for they must fulfill what they covenanted with whomever dropped the zakat from them. That is to say, if the dhimmi makes a contract, he equates between... Two in the contract, and whoever equates two people makes them equal, and God Almighty said, “There is nothing like Him,” so the monotheism of a polytheist is not accepted, for the polytheist acknowledges the monotheism of God in His greatness, according to His saying, “We worship them only that they may bring us near to God near us.” This is monotheism without a doubt, and yet the Sharia prevents it from being accepted. < / p>