troops, who, closing the gates of Alexandria, announced to ʿUmar their readiness for war. Al-Muḳauḳis presented himself before ʿAmr and said, "I have three requests to make: do not offer to the Greeks the same terms thou hast offered me, because they have distrusted me; do not violate the terms made with the Copts, for the violation was not started by them ; and when I die, give orders that I be buried in a church at Alexandria (which he named)." ʿAmr answered, " The last is the easiest[1] for me."
Bilhît, al-Khais, Sulṭais and Alexandria. Certain villages in Egypt resisted the advance of the Moslems, and ʿAmr carried away some of their inhabitants as prisoners. These were the following: Bilhît,[2] al-Khais,[3] and Sulṭais.[4] Their captives were carried away to al-Madînah. ʿUmar ibn-al-Khaṭṭâb sent them back and made them, together with the Coptic community, dhimmis. The covenant they had, they did not violate. The following is the report of the conquest of Alexandria made by ʿAmr to ʿUmar: "Allah has given to us the possession of Alexandria by force and against its will, without covenant or contract". According to Yazîd ibn-abi-Ḥabîb, however, the city was taken by capitulation.
The tax of Egypt. Abu-Aiyûb ar-Raḳḳi from Yazîd ibn-abi-Ḥabîb: The kharâj and poll-tax which ʿAmr raised from Egypt amounted to 2,000,000 dînârs; but that raised by ʿAbdallâh ibn-Saʿd ibn-Abi-Sarḥ, 4,000,000. When ʿUthmân remarked to ʿAmr, saying, "After thee the milch camels have yielded more milk", ʿAmr replied, "This is because ye have emaciated their young".[5]
In the year 21, ʿUmar ibn-al-Khaṭṭâb wrote to ʿAmr ibn-
