Ibn Qudamah narrates three views in what concerns the rates of jizya. First, that it is a fixed amount that can't be changed, a view that is reportedly shared by Abu Hanifa and al-Shafi'i. Secondly, that it is up to the Imam (Muslim ruler) to make ijtihād (independent reasoning) so as to decide whether to add or decrease. He gives the example of 'Umar making particular amounts for each class (the rich, the middle class and the active poor). Finally, the third opinion considered the strict minimum to be one dinar, but gave no upper bound concerning the maximum amount. Ibn Khaldun states that jizya has fixed limits that cannot be exceeded. In the classical manual of Shafi'i fiqh "Reliance of the Traveller" it is stated that, "he minimum non-Muslim poll tax is one dinar (n: 4.235 grams of gold) per person (A: per year). The maximum is whatever both sides agree upon."