„I advise you to fear Allah alone, with no partner of associate. I advise you to treat the first Muhâjireen well and acknowledge their seniority. I advise you to treat the Ansār well, and show approval of those among them who do well, and forgive those among them who make mistakes. I advise you to treat the people of the outlying regions well, for they are a shield against the enemy and conduits of fay; do not take anything from them except that which is surplus to their needs. I advise you to treat the people of the desert well, for they are the original Arabs and the protectors of Islam. Take from the surplus of their wealth and give it to their poor. I advise you to treat ahl adh-dhīmmah well, to defend them against their enemies and not burden them with more than they can bear if they fulfill their duties towards the believers or pay the Jizyāh with willing submission, and feel themselves subdued. I advise you to fear Allah and fear His wrath, lest you do anything wrong. I advise you to fear Allah with regard to the people, but do not fear the people with regard to Allah. I advise you to treat the people justly, and to devote yourself to looking after them and protecting them against their enemies. Do not show any favour to the rich over the poor. That will be better for your spiritual well being and will help to reduce your burden of sin, and it will be better for your Hereafter, until you meet the One Who knows what is in your heart. I instruct you to be strict with regard to the commands of Allah, His sacred limits and disobedience with all people, both relatives and others. Do not show any mercy to anyone until you have settled the score with him according to his offence. Treat all people as equal, and do not worry about who is as fault or fear the blame of the blamers. Beware of showing favouritism among the believers with regard to the fay that Allah has put you in charge of, lest that lead to injustice. Keep away from that. You are in a position between this world and the Hereafter. If you conduct your affairs justly in this world and refrain from indulgence, that will earn you faith and divine pleasure. I advise you not to let yourself or anyone else do wrong to ahl al-dhimmah. I advise you sincerely to seek thereby the Countenance of Allah and the Hereafter. I have chosen advice for you that I would offer to myself or my son. If you do as I have advised you and follow my instructions, you will have gained a great deal. If you don not accept it or pay attention to it, and do not handle your affairs in the way that pleases Allah, that will be a shortcoming on your part and you will have failed to be sincere, because whims and desires are the same and the cause of sin is Iblīs, who calls man to everything that will lead to his doom. He misguided the generations who came before you and led them to Hell, what a terrible abode. What a bad deal it is for a man to take the enemy of Allah as his friend, who calls him to disobey Allah. Adhere to the truth, strive hard to reach it and admonish yourself. I urge you by Allah to show mercy to the Muslims, honour their elderly, show compassion to their young ones and respect the knowledgeable ones among them. Do not harm them or humiliate them, and do not keep the fay for yourself lest you anger them. Do not deprive them of their stipends when they become due, thus making them poor. Do not keep them away on campaigns for so long that they end up having no children. Do not allow wealth to circulate only among the rich. Do not close your door to the people or allow the strong to oppress the weak. This is my advice to you, as Allah is my witness, and I greet you with peace.“

—  Umar

Umar ibn al-Khattab, Vol. 2, p. 389-390, also quoted in At-Tabqaat ul-Kabir, Vol. 3, p. 339
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Last update July 31, 2020. History
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Umar5
Second Caliph of Rashidun Caliphate and a companion of Muha… 585 - 644

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„O people, you were not created in vain, nor will you be left to yourselves. Rather, you will return to a place in which Allah will descend in order to judge among you and distinguish between you. Destitute and lost are those who forsake the all-encompassing Mercy of Allah, and they will be excluded from Paradise, the borders of which are as wide as the heavens and the Earth. Don't you know that protection, tomorrow, will be limited to those who feared Allah [today], and to those who sold something ephemeral for something permanent, something small for something great, and fear for protection? Don't you realize that you are the descendants of those who have perished, that those who remain will take place after you, and that this will continue until you are all returned to Allah? Every day you dispatch to Allah, at all times of the day, someone who has ded, his term having come to an end. You bury him in a crack in the earth and then leave him without a pillow or a bed. He has parted from his loved ones, severed his connections with the living, and taken up residence in the earth, whereupon he comes face to face with the accounting. He is mortgaged to his deeds: He needs his accomplishments, but not the material things he left on earth. Therefore, fear Allah before death descends and its appointed times expire. I swear by Allah that I say those words to you knowing that I myself have committed more sins than any of you; I therefore ask Allah for forgiveness and I repent. Whenever we learn that one of you needs something, I try to satisfy his need to the extent that I am able. Whenever I can provide satisfaction to one of you out of you of my possessions, I seek to treat him as my equal and m relative, so that my life and his life are of equal value. I swear by Allah that had I wanted something else, namely, affluence, then it would have been easy for me to utter the word, aware as I am of the means for obtaining this. But Allah has issued in an eloquent Book (Quran) and a just example Sunnah by means of which He guides us to obedience and proscribes disobedience.“

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History of the Prophets and Kings, Vol. 24, p. 98/99, also quoted in Umar Bin Abd Al-Aziz, p. 708-710
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