View source for Jizya

{{short description|Islamic tax on non-Muslims}}
{{about|the religious [[tax per head]]|the land tax|Kharaj}}
{{Taxation|expanded=religious}}{{Islam}}
'''Jizya''' ({{langx|ar|جِزْيَة|jizya}}), or '''jizyah''',<ref name="Britannica-Afsaruddin" /> is a type of [[tax]]ation levied on non-Muslim subjects of a state governed by [[Sharia|Islamic law]].<ref name="Abdel-Haleem2010">{{cite book|last1=Abdel-Haleem|first1=Muhammad|author-link=Muhammad Abdel-Haleem|title=Understanding the Qur'ān: Themes and Style|url=https://archive.org/details/understandingqur00hale|url-access=limited|date=2010|publisher=[[I.B. Tauris|I. B. Tauris & Co Ltd]]|isbn=978-1845117894|pages=[https://archive.org/details/understandingqur00hale/page/n78 70], 79}}</ref> The [[Quran]] and [[hadith]]s mention jizya without specifying its rate or amount,<ref name=asabet>Sabet, Amr (2006), ''The American Journal of Islamic Social Sciences'' 24:4, Oxford; pp. 99–100.</ref> and the application of jizya varied in the course of [[Islamic history]]. However, scholars largely agree that early Muslim rulers adapted some of the existing systems of taxation and modified them according to Islamic religious law.<ref name=":0"/>{{sfn|Bravmann|2009|pp=199–201, 204–5, 207–12}}<ref>{{cite book|last1=Mohammad|first1=Gharipour|title=Sacred Precincts: The Religious Architecture of Non-Muslim Communities Across the Islamic World|date=2014|publisher=[[Brill Publishers|BRILL]]|isbn=978-9004280229|page=XV|quote=Sources indicate that the taxation system of early Islam was not necessarily an innovation of Muslims; it appears that 'Umar adopted the same tax system as was common at the time of the conquest of that territory. The land tax or kharaj was an adapted version of the tax system used in Sassanid Persia. In Syria, 'Umar followed the Byzantine system of collecting two taxes based on the account of lands and heads.}}</ref>{{sfn|Shah|2008|p=20|ps=. "Jizia was not a specific Islamic invention but was the norm of the time. "Several of the early caliphs made peace treaties with the Byzantine Empire some of which even required them to pay tribute [Jizia] to the Byzantines" (Streusand, 1997)."}}<ref name="ArnoldPoI2">{{cite book|first=Thomas|last=Walker Arnold|author-link=Thomas Walker Arnold|publisher=[[Constable & Robinson|Constable & Robinson Ltd]]|date=1913|title=Preaching of Islam: A History of the Propagation of the Muslim Faith|url=https://archive.org/details/preachingofislam00arno|page=[https://archive.org/details/preachingofislam00arno/page/59 59] ff|quote=There is evidence to show that the Arab conquerors left unchanged the fiscal system that they found prevailing in the lands they conquered from the Byzantines, and that the explanation of ''jizyah'' as a capitation-tax is an invention of later jurists, ignorant of the true condition of affairs in the early days of Islam. (Caetani, vol. iv. p. 610 (§ 231); vol. v. p. 449.) H.Lammens: Ziād ibn Abīhi. (Rivista degli Studi Orientali, vol. iv. p. 215.)}} ([https://archive.org/stream/preachingofislam00arno#page/59/mode/1up online])</ref>

Historically, the jizya tax has been understood in Islam as a fee for protection provided by the Muslim ruler to non-Muslims, for the exemption from military service for non-Muslims, for the permission to practice a non-Muslim faith with some communal autonomy in a Muslim state, and as material proof of the non-Muslims' allegiance to the Muslim state and its laws.<ref name="anveremon" /><ref name="ArnoldPoI3">{{cite book|url=https://archive.org/details/preachingofislam00arno|title=Preaching of Islam: A History of the Propagation of the Muslim Faith|last=Walker Arnold|first=Thomas|date=1913|publisher=[[Constable & Robinson|Constable & Robinson Ltd]]|pages=[https://archive.org/details/preachingofislam00arno/page/60 60]–1|quote=This tax was not imposed on the Christians, as some would have us think, as a penalty for their refusal to accept the Muslim faith, but was paid by them in common with the other <u>dh</u>immīs or non-Muslim subjects of the state whose religion precluded them from serving in the army, in return for the protection secured for them by the arms of the Musalmans.|author-link=Thomas Walker Arnold}}</ref>{{sfn|Esposito|1998|p=34|ps=. "They replaced the conquered countries, indigenous rulers and armies, but preserved much of their government, bureaucracy, and culture. For many in the conquered territories, it was no more than an exchange of masters, one that brought peace to peoples demoralized and disaffected by the casualties and heavy taxation that resulted from the years of Byzantine-Persian warfare. Local communities were free to continue to follow their own way of life in internal, domestic affairs. In many ways, local populations found Muslim rule more flexible and tolerant than that of Byzantium and Persia. Religious communities were free to practice their faith to worship and be governed by their religious leaders and laws in such areas as marriage, divorce, and inheritance. In exchange, they were required to pay tribute, a poll tax (''jizya'') that entitled them to Muslim protection from outside aggression and exempted them from military service. Thus, they were called the "protected ones" (''dhimmi''). In effect, this often meant lower taxes, greater local autonomy, rule by fellow Semites with closer linguistic and cultural ties than the hellenized, Greco-Roman élites of Byzantium, and greater religious freedom for Jews and indigenous Christians."}} The majority of Muslim jurists required adult, free, sane [[men|males]] among the [[dhimma]] community to pay the jizya,<ref name="Hilmi1">{{Cite book|author-link=Hilmi M. Zawati|title=Is Jihād a Just War?: War, Peace, and Human Rights Under Islamic and Public International Law (Studies in religion & society)|last=M. Zawati|first=Hilmi|publisher=[[Edwin Mellen Press]]|year=2002|isbn=978-0773473041|pages=[https://archive.org/details/isjihadjustwar00zawa/page/63 63–4]|url=https://archive.org/details/isjihadjustwar00zawa/page/63}}</ref> while exempting women, children, [[Old age|elders]], [[handicapped]], the ill, [[Insanity|the insane]], [[monks]], [[hermits]], [[slave]]s,<ref name="waelhallaq">{{cite book|last1=Wael|first1=B. Hallaq|author-link=Wael B. Hallaq|title=Sharī'a: Theory, Practice and Transformations|date=2009|publisher=[[Cambridge University Press]]|isbn=978-0-521-86147-2|pages=332–3}}</ref>{{sfn|Ellethy|2014|p=181|ps=. "[...] the insignificant amount of this yearly tax, the fact that it was progressive, that elders, poor people, handicapped, women, children, monks and hermits were exempted, leave no doubt about exploitation or persecution of those who did not accept Islam. Comparing its amount to the obligatory zaka which an ex-dhimmi should give to the Muslim state in case he converts to Islam dismisses the claim that its aim was forced conversions to Islam."}}<ref name="Islamic Law 1250">{{cite journal|last1=Alshech|first1=Eli|title=Islamic Law, Practice, and Legal Doctrine: Exempting the Poor from the ''Jizya'' under the Ayyubids (1171–1250)|year=2003|journal=Islamic Law and Society|volume=10|issue=3|pages=348–375|doi=10.1163/156851903770227584|quote=...jurists divided the dhimma community into two major groups. The first group consists of all adult, free, sane males among the dhimma community, while the second includes all other dhimmas (i.e., women, slaves, minors, and the insane). Jurists generally agree that members of the second group are to be granted a "blanket" exemption from ''jizya'' payment.}}</ref><ref name="Disability in Islamic law">{{cite book|last1=Rispler-Chaim|first1=Vardit|title=Disability in Islamic law|url=https://archive.org/details/disabilityislami00risp|url-access=limited|date=2007|publisher=Springer|location=Dordrecht, the Netherlands|isbn=978-1402050527|page=[https://archive.org/details/disabilityislami00risp/page/n54 44]|quote=The Hanbali position is that boys, women, the mentally insane, the zamin, and the blind are exempt from paying ''jizya''. This view is supposedly shared by the Hanafis, Shafi'is, and Malikis.}}</ref><ref>[[Majid Khadduri]], ''War and Peace in the Law of Islam'', pp. 192–3.</ref> and [[musta'mins]]—non-Muslim foreigners who only temporarily reside in Muslim lands.<ref name="waelhallaq" /><ref name=":0">{{cite book|editor-first=Gerhard|editor-last=Bowering|editor-first2=Patricia|editor-last2=Crone|editor-first3=Mahan|editor-last3=Mirza|display-editors=etal|title=The Princeton encyclopedia of Islamic political thought|date=2013|publisher=[[Princeton University Press]]|location=Princeton, N.J.|isbn=978-0691134840|page=283|quote=Free adult males who were not afflicted by any physical or mental illness were required to pay the ''jizya''. Women, children, handicapped, the mentally ill, the elderly, and slaves were exempt, as were all travelers and foreigners who did not settle in Muslim lands. [...] As Islam spread, previous structures of taxation were replaced by the Islamic system, but Muslim leaders often adopted practices of the previous regimes in the application and collection of taxes.}}</ref> However, some jurists, such as [[Ibn Hazm]], required that anyone who had reached puberty pay jizya.<ref>{{cite web | title=ص415 - كتاب المحلى بالآثار - مسألة الجزية لازمة للحر والعبد والذكر والأنثى - المكتبة الشاملة | url=https://shamela.ws/book/767/2112 }}</ref> Islamic Regimes allowed dhimmis to serve in Muslim armies. Those who chose to join military service were also exempted from payment;<ref name="Abdel-Haleem2010" />{{sfn|Ellethy|2014|p=181|ps=. "[...] the insignificant amount of this yearly tax, the fact that it was progressive, that elders, poor people, handicapped, women, children, monks and hermits were exempted, leave no doubt about exploitation or persecution of those who did not accept Islam. Comparing its amount to the obligatory zaka which an ex-dhimmi should give to the Muslim state in case he converts to Islam dismisses the claim that its aim was forced conversions to Islam."}}<ref name="Mapel, Nardin">Mapel, D.R. and Nardin, T., eds. (1999), ''International Society: Diverse Ethical Perspectives'', p. 231. [[Princeton University Press]]. {{ISBN|9780691049724}}. Quote: "''Jizya'' was levied upon dhimmis in compensation for their exemption from military service in the Muslim forces. If dhimmis joined Muslims in their mutual defense against an outside aggressor, the ''jizya'' was not levied."</ref><ref name="Imara"/><ref name="ArnoldPoI" />{{sfn|Shah|2008|pp=19–20}} some Muslim scholars claim that some Islamic rulers exempted those who could not afford to pay from the Jizya.{{sfn|Ellethy|2014|p=181|ps=. "[...] the insignificant amount of this yearly tax, the fact that it was progressive, that elders, poor people, handicapped, women, children, monks and hermits were exempted, leave no doubt about exploitation or persecution of those who did not accept Islam. Comparing its amount to the obligatory zaka which an ex-dhimmi should give to the Muslim state in case he converts to Islam dismisses the claim that its aim was forced conversions to Islam."}}{{sfn|Ghazi|Kalin|Kamali|2013|pp=240–1}}{{sfn|Abdel-Haleem|2012|pp=75–6, 77}}

Together with [[Kharaj|kharāj]], a term that was sometimes used interchangeably with jizya,<ref name=mmp109134>{{cite book|last=Morony|first=Michael|title=Iraq after the Muslim conquest|publisher=Gorgias Press|location=NJ, USA|year=2005|isbn=978-1-59333-315-7|pages=109, 99–134}}</ref><ref name=rlp310311>{{cite book|last=Levy|first=Reuben|title=The social structure of Islam|publisher=Routledge|location=London New York|year=2002|isbn=978-0-415-20910-6|pages=310–1|quote="There is little doubt that in origin ''kharaj'' and ''jizya'' were interchangeable terms. In the Arabic papyri of the first century AH only ''jizya'' is mentioned, with the general meaning of tribute, while later the poll tax could be called ''kharaj ala ru'us ahl al-dhimma'', i.e. a tax on the heads of protected peoples. The narrower meaning of the word is brought out by [[Abu Hanifa]], "No individual can be liable at the same time to the zakat and to kharaj." [emphasis added]}}</ref><ref name=scp322>Satish Chandra (1969), [https://www.jstor.org/stable/3596130 Jizyah and the State in India during the 17th Century], Journal of the Economic and Social History of the Orient, Vol. 12, No. 3, pp. 322–40, quote="Although ''kharaj'' and ''jizyah'' were sometimes treated as synonyms, a number of fourteenth century theological tracts treat them as separate"</ref> taxes levied on [[Kafir|non-Muslim]] subjects were among the main sources of revenues collected by some Islamic polities, such as the [[Ottoman Empire]] and [[Islamic rulers in the Indian subcontinent|Indian Muslim Sultanates]].<ref name=opp287>{{cite book|first=Oded|last=Peri|editor-last=Gilbar|editor-first=Gad|chapter=The Muslim waqf and the collection of jizya in late eighteenth-century Jerusalem|title=Ottoman Palestine, 1800–1914 : Studies in economic and social history|publisher=E.J. Brill|location=Leiden|year=1990|isbn=978-90-04-07785-0|pages=287|quote=the ''jizya'' was one of the main sources of revenue accruing to the Ottoman state treasury as a whole.}}</ref> Jizya rate was usually a fixed annual amount depending on the financial capability of the payer.<ref>{{cite book|first1=Shawkiy|last1=Abu Khalil|author-link=Shawkiy Abu Khalil|language=ar|date=2006|title=al-Islām fī Qafaṣ al-ʾIttihām|script-title=ar:الإسلام في قفص الإتهام|url=https://archive.org/stream/b38982/93872#page/n0/mode/2up|page=149|publisher=Dār al-Fikr|isbn=978-1575470047}} Quote:
 (Translation) "The amount of ''jizya'' is determined in consideration of their economic status, so that more is taken from the prosperous, less from the middle [class], and a very small amount from the poor (''fuqaraʾ''). Those who do not have any means of livelihood or depend on support of others are exempted from paying the ''jizya''." ([https://archive.org/stream/b38982/93872#page/n147/mode/2up online])</ref> Sources comparing taxes levied on Muslims and jizya differ as to their relative burden depending on time, place, specific taxes under consideration, and other factors.<ref name=Abdel-Haleem2010/>{{sfn|Ghazi|Kalin|Kamali|2013|pp=82–3}}<ref name="AbuZahra">{{cite book|url=https://archive.org/stream/abouzohra/tafsir|title=Zahrat al-Tafāsīr|publisher=Dār al-Fikr al-ʿArabī|location=[[Cairo]]|pages=3277–8|first1=Muhammad|last1=Abu Zahra|author-link=Muhammad Abu Zahra|script-title=ar:زهرة التفاسير|language=ar}} Quote: (Translation) "And the money that the dhimmī gives is called ''jizya'': [...] and [it is so named] because it is in return for the protection that they are guaranteed by the Islamic [community], and instead of rendering military service, and since it is [also] in return for what is spent on the poor amongst the ''dhimmī'' community (''ahl al-dhimma'') as ʾImām ʿUmar used to do. [...] and Islam gave the right of equality between all of those who are under its rule, indeed, the ''jizya'' that is demanded from the ''dhimmī'' corresponds to the financial obligations that are compulsory on the Muslim, so he is obliged [to purify] his wealth [through] ''[[zakat]]'', and he is required to pay ''[[Sadaqah|sadaqat]]'' and ''nudhur'', and he is duty-bound to give ''[[Fidyah and Kaffara|kaffarat]]'', as well as other things. And if all that is taken from the Muslim was calculated, it would become clear that it isn't less than what is taken by way of ''jizya'', if it isn't more. And as we have mentioned earlier, the state spends on the poor amongst the ''dhimmī'' community, and it is narrated that ʿUmar&nbsp;– May God Almighty be pleased with him&nbsp;– found an elderly Jew begging, so he asked him: 'Who are you, old man (''shaykh'')?' He said, 'I am a man from the ''dhimma'' community.' So ʿUmar said to him: 'We have not done justice to you in taking from you when you were young and forsaking you in your old age', so ʿUmar gave him a regular pension from the public treasury (''Bayt al-Māl''), and he then said to his servant: "Search for him and those like him, and give them out from the public treasury.""</ref>

The term appears in the Quran referring to a tax or tribute from ''[[ahl al-kitab|People of the Book]],'' specifically Jews and Christians.
Followers of other religions like [[Zoroastrianism|Zoroastrians]] and [[Hindu]]s too were later integrated into the category of ''dhimmis'' and required to pay jizya. In the [[Indian subcontinent]] the practice stopped by the 18th century with Muslim rulers losing their kingdoms to the Maratha Empire and the British East India Company. It almost vanished during the 20th century with the disappearance of Islamic states and the spread of [[religious tolerance]].<ref name="ipt-p283">{{cite encyclopedia|encyclopedia=The Princeton Encyclopedia of Islamic Political Thought|year=2012|publisher=[[Princeton University Press]]|isbn=978-0691134840|pages=283–4|url=https://books.google.com/books?id=q1I0pcrFFSUC&pg=PA283|first=Matthew |last=Long |title=Jizya}}</ref> The tax is no longer imposed by nation states in the Islamic world,<ref name=iwt738>{{cite book|title=Islam in the World Today|date=2010|publisher=[[Cornell University Press]]|isbn=978-0801445712|page=738|url=https://books.google.com/books?id=-dM4hPlxMw8C&pg=PA738|author=Werner Ende|author2=Udo Steinbach }}</ref><ref name="HarperOne">{{cite book|last1=Abou El Fadl|first1=Khaled|author-link=Khaled Abou El Fadl|title=The Great Theft: Wrestling Islam from the Extremists|date=2007|publisher=[[HarperOne]]|isbn=978-0061189036|page=214}}</ref> although there are reported cases of organizations such as the [[Tehrik-i-Taliban Pakistan|Pakistani Taliban]] and [[Islamic State of Iraq and the Levant|ISIS]] attempting to revive the practice.<ref name=ipt-p283/><ref>[http://www.dawn.com/news/512573/coming-home-to-orakzai Coming home to Orakzai] ABDUL SAMI PARACHA, Dawn.com (JAN 05, 2010). "In December 2008, Tehrik-e-Taliban Pakistan enforced a strict version of Islamic law in divergence of enviously guarded distinctive tribal culture in Orakzai Agency. Less than a month a later, a decree for jizya was imposed and had to be paid by all minorities if they want protection against local criminal gangs or that they had to convert to Islam."</ref><ref name="raqqa">{{cite magazine|url=https://world.time.com/2014/02/28/al-qaeda-in-syria-extorts-christians/|title=Al-Qaeda Rebels in Syria Tell Christians to Pay Up or Die|magazine=Time|author=Aryn Baker|date=Feb 28, 2014|quote="In a statement posted to Jihadi websites and signed by Abu Bakr al-Baghdadi, the self-designated emir of the future Islamic caliphate of Raqqa, as well as the founder of the Islamic State of Iraq and Syria [ISIS] rebel brigade, Christians are urged to pay a tax in order to continue living under ISIS's protection."}}</ref>

==Etymology and meaning==
Commentators disagree on the definition and derivation of the word ''jizya''. [[Ann Lambton]] writes that the origins of ''jizya'' are extremely complex, regarded by some jurists as "compensation paid by non-Muslims for being spared from death" and by others as "compensation for living in Muslim lands."{{sfn|Lambton|2013|pp=204–205}}

According to [[Encyclopedia Iranica]], the Arabic word ''jizya'' is most likely derived from [[Middle Persian]] ''gazītak'', which denoted a tax levied on the lower classes of society in [[Sasanian Persia]], from which the nobles, clergy, landowners ([[Dehqan|dehqāns]]), and scribes (or civil servants, dabirān) were exempted. Muslim Arab conquerors largely retained the taxation systems of the Sasanian and Byzantine empires they had conquered.<ref>{{cite web |last1=Moreen |first1=Vera B. |title=JEZYA |url=https://iranicaonline.org/articles/jezya |website=Encyclopedia Iranica |publisher=Encyclopædia Iranica Foundation, Brill Academic Publishers |access-date=7 April 2024}}</ref>

[[M. H. Shakir|Shakir]]'s English translations of the [[Quran|Qur'an]] render ''jizya'' as 'tax', while [[Marmaduke Pickthall|Pickthall]] and [[Arthur John Arberry|Arberry]] translate it as "[[tribute]]". [[Abdullah Yusuf Ali|Yusuf Ali]] prefers to [[Transliteration|transliterate]] the term as ''jizyah''. Yusuf Ali considered the root meaning of ''jizya'' to be "compensation,"{{sfn|Shah|2008|p=19}}<ref>Yusuf Ali (1991 Reprint), Notes 1281 and 1282 to verse 9:29, p. 507</ref> whereas [[Muhammad Asad]] considered it to be "satisfaction."{{sfn|Shah|2008|p=19}}

[[Al-Raghib al-Isfahani]] (d. 1108), a classical Muslim [[Lexicography|lexicographer]], writes that ''jizya'' is a "tax that is levied on Dhimmis, and it is so named because it is in return for the protection they are guaranteed."<ref name="al-Isfahani">{{cite book|last1=al-ʾIsfahānī|first1=al-Rāghib|url=https://archive.org/details/FP106319|title=Mufradāt ʾal-Faẓ al-Qurʾān|publisher=Dār al-Qalam|editor=Ṣafwān ʿAdnān Dāwūdī|location=[[Damascus]]|page=195|language=ar|script-title=ar:مفردات ألفاظ القرآن|author-link=Al-Raghib al-Isfahani}} 4th edition. Translation: "A tax that is levied on Dhimmis, and it is so named because it is in return for the protection they are guaranteed." ([https://archive.org/stream/FP106319/106319#page/n194/mode/1up online])</ref> He points out that derivatives of the word appear in some Qurʾānic verses as well, such as:<ref name="al-Isfahani2">{{cite book|last1=al-ʾIsfahānī|first1=al-Rāghib|url=https://archive.org/details/FP106319|title=Mufradāt ʾal-Faẓ al-Qurʾān|date=2009|publisher=Dār al-Qalam|editor=Ṣafwān ʿAdnān Dāwūdī|location=[[Damascus]]|page=195|language=ar|script-title=ar:مفردات ألفاظ القرآن|author-link=Al-Raghib al-Isfahani}} 4th edition. ([https://archive.org/stream/FP106319/106319#page/n194/mode/1up online])</ref>

* "Such is the reward (jazāʾ) of those who purify themselves" (Q 20:76)
* "While those who believed and did good deeds will have the best of rewards" (Q 18:88)
* "And the retribution for an evil act is an evil one like it, but whoever pardons and makes reconciliation&nbsp;– his reward is [due] from God" (Q 42:40)
* "And will reward them for what they patiently endured [with] a garden [in Paradise] and silk [garments]" (Q 76:12)
* "and be repaid only according to your deeds" (Q 37:39)

[[Muhammad Abdel-Haleem]] states that the term [[poll tax]] does not translate the [[Arabic]] word ''jizya'', being also inaccurate in light of the exemptions granted to children, women, etc., unlike a poll tax, which by definition is levied on every individual (poll = head) regardless of gender, age, or ability to pay. He further adds that the root verb of ''jizya'' is j-z-y, which means 'to reward somebody for something', 'to pay what is due in return for something' and adds that it is in return for the protection of the Muslim state with all the accruing benefits and exemption from military service, and such taxes on Muslims as ''[[zakat]]''.{{sfn|Abdel-Haleem|2012|pp=75–6}}

The historian [[al-Tabari]] and the [[Muhaddith|hadith scholar]] [[al-Bayhaqi]] relate that some members of the Christian community asked [[Umar|ʿUmar ibn al-Khattab]] if they could refer to the ''jizya'' as ''[[sadaqah]]'', literally 'charity', which he allowed.{{sfn|Ghazi|Kalin|Kamali|2013|pp=82–3}}<ref name="Buti1">{{cite book|author-link=Muhammad Sa'id Ramadan al-Buti|first1=Muhammad Saʿid|last1=Ramadan al-Buti|title=Al-Jihād fī'l-Islām|url=https://archive.org/stream/elbouti/jihad#page/n0/mode/2up|script-title=ar:الجهاد في الإسلام|publisher=Dār al-Fikr|language=ar|place=[[Damascus]]|date=2005|pages=135–136}} Translation: "It is true that the Christians of Taghlab didn not feel at ease with the words (''jizya'') and (compensation) and they proposed to the leader of the believers ʿUmar ibn al-Khaṭṭāb, that ''jizya'' be taken from them in the name of charity, even if that meant that they would have to pay twice as much, and they said to him: 'Take from us whatever you want, but do not call it a compensation' .. So ʿUmar consulted the companions on this [matter], and ʿAli&nbsp;– May God be pleased with him&nbsp;– advised him to accept it from them with a double amount by the name of charity. This was related by al-Ṭabarī in his history." ([https://archive.org/stream/elbouti/jihad#page/n133/mode/2up online])</ref><ref name="ArnoldPoI044">{{cite book|first=Thomas|last=Walker Arnold|author-link=Thomas Walker Arnold|publisher=[[Constable & Robinson|Constable & Robinson Ltd]]|date=1913|title=Preaching of Islam: A History of the Propagation of the Muslim Faith|url=https://archive.org/details/preachingofislam00arno|pages=[https://archive.org/details/preachingofislam00arno/page/49 49]–50|quote=They were called upon to pay the ''jizyah'' or tax imposed on the non-Muslim subjects, but they felt it to be humiliating to their pride to pay a tax that was levied in return for protection of life and property, and petitioned the caliph to be allowed to make the same kind of contribution as the Muslims did. So in lieu of the ''jizyah'' they paid a double ''Sadaqah'' or alms,—which was a poor tax levied on the fields and cattle, etc., of the Muslims.}} ([https://archive.org/stream/preachingofislam00arno#page/48/mode/2up online])</ref> Based on this historical event, the majority of jurists from Shāfiʿīs, Ḥanafīs and Ḥanbalīs state that it is lawful to take the ''jizya'' from ''ahl al-dhimmah'' by name of ''zakāt'' or ''ṣadaqah'', meaning it is not necessary to call the tax that is taken from them by jizya, and also based on the known legal maxim that states, "consideration is granted to objectives and meanings and not to terms and specific wordings."<ref name="Buti4">{{cite book|author-link=Muhammad Sa'id Ramadan al-Buti|first1=Muhammad Saʿid|last1=Ramadan al-Buti|title=Al-Jihād fī'l-Islām|url=https://archive.org/stream/elbouti/jihad#page/n0/mode/2up|script-title=ar:الجهاد في الإسلام|publisher=Dār al-Fikr|language=ar|place=[[Damascus]]|date=2005|page=136}} Translation: "Based on this (event), the majority of jurists from Shāfiʿīs, Ḥanafīs and Ḥanbalīs state that it is lawful to take the ''jizya'' from ''ahl al-dhimmah'' by name of double ''zakat''. Meaning it isn't necessary to call the tax that is taken from them by (''jizya''), and among the known legal maxim is that consideration is granted to objectives and meanings and not to terms and specific wordings. [...] And you may ask: Is it necessary when the name of this tax is transformed from ''jizya'' to ''zakāt'' or ''ṣadaqah'' that the requested amount be doubled? The answer is that this falls under the laws of the ruler (''ʾaḥkām al-ʾimāmah''), so the command to change the name, and to define the respective amount is exclusive to what the ruler sees most fit according to each time." ([https://archive.org/stream/elbouti/jihad#page/n135/mode/2up online])</ref>

According to ''[[Arabic-English Lexicon|Lane's Lexicon]]'', ''jizya'' is the tax that is taken from the free non-Muslim subjects of an Islamic government, whereby they ratify the pact that ensures them protection.<ref>[[Edward William Lane]], ''An Arabic-English Lexicon''. Book 1, p. 422. (Citing ''al-Nihaya fi Gharib al-Hadith'' by [[Ibn Athir#Majd ad-D.C4.ABn|Majd al-Din ibn Athir]] (d. 1210), and others.)</ref><ref name="Muhibbudin119">{{Cite journal|last=Muhibbu-Din|first=M. A.|date=2000-04-01|title=Ahl Al-Kitab and Religious Minorities in the Islamic State: Historical Context and Contemporary Challenges|journal=Journal of Muslim Minority Affairs|volume=20|issue=1|page=119|doi=10.1080/13602000050008933|s2cid=143224068|issn=1360-2004}}</ref>

[[Michael G. Morony]] states that:<ref>{{cite book|last=Morony|first=Michael|title=Iraq after the Muslim conquest|publisher=Gorgias Press|year=2005|isbn=978-1-59333-315-7|location=NJ, USA|page=110|author-link=Michael G. Morony}}</ref><blockquote>[The emergence of] protected status and the definition of ''jizya'' as the poll tax on non-Muslim subjects appears to have been achieved only by the early eighth century. This came as a result of growing suspicions about the loyalty of the non-Muslim population during the second civil war and of the literalist interpretation of the Quran by pious Muslims.</blockquote>[[Jane Dammen McAuliffe]] states that ''jizya'', in early Islamic texts, was an annual tribute expected from non-Muslims, and not a poll tax.<ref>[[Jane Dammen McAuliffe]] (2011), ''Encyclopedia of the Qur'an'', Brill Academic, Vol. 4, pp. 152–153; Vol. 5, pp. 192–3, {{ISBN|978-9-00412-35-64}}.</ref> Similarly, [[Thomas Walker Arnold]] writes that ''jizya'' originally denoted tribute of any type paid by the non-Muslim subjects of the Arab empire, but that it came later on to be used for the capitation-tax, "as the fiscal system of the new rulers became fixed."<ref name="ArnoldPoI02">{{cite book|first=Thomas|last=Walker Arnold|author-link=Thomas Walker Arnold|publisher=[[Constable & Robinson|Constable & Robinson Ltd]]|date=1913|title=Preaching of Islam: A History of the Propagation of the Muslim Faith|url=https://archive.org/details/preachingofislam00arno|page=[https://archive.org/details/preachingofislam00arno/page/59 59]|quote=''jizyah''&nbsp;— a word which originally denoted tribute of any kind paid by the non-Muslim subjects of the Arab empire, but came later on to be used for the capitation-tax as the fiscal system of the new rulers became fixed.}} ([https://archive.org/stream/preachingofislam00arno#page/59/mode/1up online])</ref>

[[Arthur Stanley Tritton]] states that both ''jizya'' in west, and ''[[kharaj]]'' in the east Arabia meant 'tribute'. It was also called ''jawali'' in Jerusalem.{{sfn|Tritton|2008|pp=197–198}}{{sfn|Tritton|2008|p=223}} Shemesh says that [[Abu Yusuf]], Abu Ubayd ibn al-Sallām, Qudama ibn Jaʿfar, Khatib, and Yahya ibn Adam used the terms ''Jizya'', ''Kharaj'', ''Ushr'' and ''Tasq'' as synonyms.<ref>A Ben Shemesh (1967), Taxation in Islam, Vol. 1, Netherlands: Brill Academic, p. 6</ref>

The Arabic lexicographer [[Edward William Lane]], after a careful analysis of the etymology of the term "Jizya", says: "The tax that is taken from the free non-Muslim subjects of a Muslim government whereby they ratify the compact that assures them protection, as though it were compensation for not being slain".<ref>{{cite book|url=https://books.google.com/books?id=4J0OAAAAYAAJ|title=Arabic-English Lexicon|page=422 |last1=Lane |first1=Edward William |date=1865 }}</ref>

==Rationale==
{{see also|Dhimmi}}

===Payment for protection===
According to Abou Al-Fadl and other scholars, classical Muslim jurists and [[Ulama|scholars]] regard the jizya as a special payment collected from certain non-Muslims in return for the responsibility of protection fulfilled by Muslims against any type of aggression,{{sfn|Abou Al-Fadl|2002|p=21|ps=. "When the Qur'an was revealed, it was common inside and outside of Arabia to levy poll taxes against alien groups. Building upon the historical practice, classical Muslim jurists argued that the poll tax is money collected by the Islamic polity from non-Muslims in return for the protection of the Muslim state. If the Muslim state was incapable of extending such protection to non-Muslims, it was not supposed to levy a poll tax."}}<ref name="Hilmi1"/><ref name="ArnoldPoI3"/>{{sfn|Esposito|1998|p=34|ps=. "They replaced the conquered countries, indigenous rulers and armies, but preserved much of their government, bureaucracy, and culture. For many in the conquered territories, it was no more than an exchange of masters, one that brought peace to peoples demoralized and disaffected by the casualties and heavy taxation that resulted from the years of Byzantine-Persian warfare. Local communities were free to continue to follow their own way of life in internal, domestic affairs. In many ways, local populations found Muslim rule more flexible and tolerant than that of Byzantium and Persia. Religious communities were free to practice their faith to worship and be governed by their religious leaders and laws in such areas as marriage, divorce, and inheritance. In exchange, they were required to pay tribute, a poll tax (''jizya'') that entitled them to Muslim protection from outside aggression and exempted them from military service. Thus, they were called the "protected ones" (''dhimmi''). In effect, this often meant lower taxes, greater local autonomy, rule by fellow Semites with closer linguistic and cultural ties than the hellenized, Greco-Roman élites of Byzantium, and greater religious freedom for Jews and indigenous Christians."}}<ref name="Muhibbudin119"/><ref>{{cite book|last1=Davutoglu|first1=Ahmet|title=Alternative paradigms : the impact of Islamic and Western Weltanschauungs on political theory|date=1993|publisher=University Press of America|location=Lanham, MD|isbn=978-0819190475|page=160}}</ref><ref>{{cite book|last1=Abou El Fadl|first1=Khaled|author-link=Khaled Abou El Fadl|title=The Great Theft: Wrestling Islam from the Extremists|date=2007|publisher=[[HarperOne]]|isbn=978-0061189036|page=204|quote=According to the dhimma status system, non-Muslims must pay a poll tax in return for Muslim protection and the privilege of living in Muslim territory. Per this system, non-Muslims are exempt from military service, but they are excluded from occupying high positions that involve dealing with high state interests, like being the president or prime minister of the country. In Islamic history, non-Muslims did occupy high positions, especially in matters that related to fiscal policies or tax collection.}}</ref><ref>{{cite book|last=A.C. Brown|first=Jonathan|author-link=Jonathan A.C. Brown|title=Muhammad: A Very Short Introduction|publisher=[[Oxford University Press]]|location=[[Oxford]]|year=2011|isbn=9780199559282|page=[https://archive.org/details/muhammadveryshor00brow/page/48 48]|url=https://archive.org/details/muhammadveryshor00brow/page/48 }}</ref><ref>
* {{cite book|author-link=Muhammad Sa'id Ramadan al-Buti|first1=Muhammad Saʿid|last1=Ramadan al-Buti|url=https://archive.org/stream/elbouti/jihad#page/n0/mode/2up|title=Al-Jihād fī'l-Islām|script-title=ar:الجهاد في الإسلام|publisher=Dār al-Fikr|language=ar|place=[[Damascus]]|date=2005|page=134}} Translation: "The word (''jizya'') ... is defined as the monetary amount that is taken from the People of the Book, and it is taken in exchange of guaranteeing their protection and safety, and considering them to be part of the Islamic society, such that they receive all the rights that are required by the principle of social insurance." ([https://archive.org/stream/elbouti/jihad#page/n133/mode/2up online])
* {{cite book|url=https://archive.org/details/WAQfisu|first1=al-Sayyid|last1=Sābiq|title=Fiqh al-Sunnah|script-title=ar:فقه السنة|publisher=al-Fatḥ lil-ʾIʿlām al-ʿArabī|language=ar|place=[[Cairo]]|page=49|volume=3}} Translation: "Its justification: And Islām obligated ''jizya'' on ''dhimmīs'' in parallel with the obligation of ''zakāt'' on Muslims, so that the two groups be equal, since Muslims and ''dhimmīs'' are under the shade of the same banner and they enjoy all of the same rights and they benefit from the state facilities in an equal proportion, ... (also) in exchange for defending the ''dhimmīs'', and guaranteeing their safety in the Muslim country they live in." ([https://archive.org/stream/WAQfisu/03_fisu#page/n47/mode/2up online])
* {{cite book|first1=Rashīd|author-link=Rashid Rida|last1=Riḍā|title=Majallat al-Manār|script-title=ar:مجلة المنار|language=ar|place=[[Cairo]]|page=433. n°6|volume=12|title-link=Al-Manar (magazine)}} Translation: "The Companions were in their openings (''futūḥāt'') making the ''jizya'' that they put on the ''ahl al-dhimmah'' in exchange for their protection and safety, and for not making them having to defend themselves and their country by themselves, and that's why they were taking it from those who can participate in military service other than those who can't such as the old and women, and so this was from them an explanation and illustration of the intended meaning (behind this word) in the Noble Book. And the Ottomans were calling it for that reason 'Tax in exchange for not participating in military service'."
([https://archive.org/stream/almanaralmanar/almanar12#page/n361/mode/2up online])
*{{cite book|url=https://archive.org/stream/al-nozom_al-islameyah/al-nozom_al-islameyah#page/n0/mode/2up|first1=Ḥassan ʾIbrāhīm
|last1=Ḥassan|first2=ʿAlī ʾIbrāhīm|last2=Ḥassan|title=al-Nuẓum al-ʾIslāmiyyah|script-title=ar:النظم الإسلامية|publisher=al-Nahḍah al-Miṣriyyah|language=ar|place=[[Cairo]]|page=230|date=1999}} Quote: «نظير قيامهم بالدفاع عن الذميين وحمايتهم في الاقاليم الإسلامية التي يقيمون فيها.» Translation: "In exchange for (Muslims) defending ''dhimmis'' and protecting them in the Muslim lands where they live." ([https://archive.org/stream/al-nozom_al-islameyah/al-nozom_al-islameyah#page/n245/mode/2up online])
* {{cite book|url=https://archive.org/stream/qaradawi.net/027%20%D9%81%D9%82%D9%87%20%D8%A7%D9%84%D8%AC%D9%87%D8%A7%D8%AF#page/n0/mode/2up|first1=Yūsuf|last1=al-Qaraḍāwī|author-link=Yusuf al-Qaradawi|title=Fiqh al-Jihād: Dirāsah Muqāranah li-Aḥkāmih wa Falsafatih fī Ḍawʾ al-Qurʾān wa al-Sunnah.|script-title=ar:فقه الجهاد: دراسة مقارنة لأحكامه وفلسفته في ضوء القرآن والسنة|publisher=Maktabat Wahbah|language=ar|place=[[Cairo]]|page=850|date=2009|volume=2|isbn=978-977-225-246-6}} 3rd Ed. Translation: "The ''jizya'' is as we've shown, in its primary sense, in exchange for the military protection that the Muslim country guarantees to the ''ahl al-dhimmah''. That's why if this country was incapable of extending such protection to non-Muslims, it will have no right in taking this ''jizya'' or this tax." ([https://archive.org/stream/qaradawi.net/027%20%D9%81%D9%82%D9%87%20%D8%A7%D9%84%D8%AC%D9%87%D8%A7%D8%AF#page/n847/mode/2up online])
</ref> as well as for non-Muslims being exempt from military service,<ref name="Hilmi1"/>{{sfn|Kalin|2013|pp=240–1}}<ref name="ArnoldPoI3"/>{{sfn|Esposito|1998|p=34|ps=. "They replaced the conquered countries, indigenous rulers and armies, but preserved much of their government, bureaucracy, and culture. For many in the conquered territories, it was no more than an exchange of masters, one that brought peace to peoples demoralized and disaffected by the casualties and heavy taxation that resulted from the years of Byzantine-Persian warfare. Local communities were free to continue to follow their own way of life in internal, domestic affairs. In many ways, local populations found Muslim rule more flexible and tolerant than that of Byzantium and Persia. Religious communities were free to practice their faith to worship and be governed by their religious leaders and laws in such areas as marriage, divorce, and inheritance. In exchange, they were required to pay tribute, a poll tax (''jizya'') that entitled them to Muslim protection from outside aggression and exempted them from military service. Thus, they were called the "protected ones" (''dhimmi''). In effect, this often meant lower taxes, greater local autonomy, rule by fellow Semites with closer linguistic and cultural ties than the hellenized, Greco-Roman élites of Byzantium, and greater religious freedom for Jews and indigenous Christians."}}<ref name="Imara">{{cite book |last1=ʿImāra |first1=Muhammad |author-link=Muhammad Imara |url=https://archive.org/stream/ebook_37#page/n0/mode/2up |title=al-Islām wa'l-ʿaqalliyyāt |date=2003 |publisher=Maktabat al-Shurūk al-Dawliyya |location=[[Cairo]] |page=15 |language=ar |script-title=ar:الاسلام والأقليات}} Translation: "And since the ''jizya'' is in exchange for military service, it is taken only from those who are financially capable, and those who are able to take arms and do military service in defense of a country, and it isn't in exchange for not embracing Islam otherwise [the ''jizya''] would have been taken from monks and the clergy .. and also since those who did volunteer to fight with the Muslims, against the Persians and Byzantines, and who professed a religion other than Islam&nbsp;– in the Levant, Iraq, and Egypt&nbsp;– were exempted from the ''jizya'' and shared equally the battle gains with the Muslims..." ([https://archive.org/stream/ebook_37#page/n15/mode/2up online])</ref>{{sfn|Shah|2008|p=19}}{{sfn|Abdel-Haleem|2012|pp=75–6}}<ref name="Shibli1">{{cite book|last=Nuʻmānī|first=Shiblī|title=Umar: Makers of Islamic Civilization|author-link=Shibli Nomani|publisher=[[I.B. Tauris]]|location=London|year=2004|isbn=9781850436706|page=101}}</ref><ref>
* {{cite book|first1=Rashīd|author-link=Rashid Rida|last1=Riḍā|title=Majallat al-Manār|script-title=ar:مجلة المنار|language=ar|place=[[Cairo]]|page=433. n°6|volume=12|title-link=Al-Manar (magazine)}} Translation: "The Companions were in their openings (''futūḥāt'') making the ''jizya'' that they put on the ''ahl al-dhimmah'' in exchange for their protection and safety, and for not making them having to defend themselves and their country by themselves, and that's why they were taking it from those who can participate in military service other than those who can't such as the old and women, and so this was from them an explanation and illustration of the intended meaning (behind this word) in the Noble Book. And the Ottomans were calling it for that reason 'Tax in exchange for not participating in military service'."
([https://archive.org/stream/almanaralmanar/almanar12#page/n361/mode/2up online])
* {{cite book|last=al-Zuḥaylī|first=Wahbah|author-link=Wahbah al-Zuhayli|url=https://archive.org/stream/GS51434/51434#page/n0/mode/2up|title=ʾĀthar al-ḥarb fī l-fiqh al-Islāmī : dirāsah muqārinah|script-title=ar:آثار الحرب في الفقه الإسلامي : دراسة مقارنة|publisher=Dār al-Fikr|language=ar|location=[[Damascus]]|year=1998|isbn=978-1-57547-453-3|pages=691–692 }} Translation: "The ''jizya'' is taken in exchange for guaranteeing their protection and safety, and in exchange for not participating in military service in defence of the nation and in protecting its citizens." ([https://archive.org/stream/GS51434/51434#page/n689/mode/2up online])
* {{cite book|author-link=Mohammad Salim Al-Awa|first1=Moḥammed|last1=Salīm al-ʿAwā|title=Fī al-Niẓām al-Siyāsā lil-dawlah al-ʾIslāmiyyah|script-title=ar:في النظام السياسي للدولة الإسلامية|publisher=Dār al-Shurūq|language=ar|place=[[Cairo]]|date=2006|page=247}} Quote: «وأصح أقوال الفقهاء في تعليلها&nbsp;– أنها بدل عن إشترك غير المسلمين في الدفاع عن دار الإسلام، لذلك أسقطها الصحابة والتابعون عاماً قبل منهم الإشتراك في الدفاع عنها» Translation: "And the most correct sayings of the jurists in its (''jizya'') justification&nbsp;– is that it is in exchange for non-Muslims defending the nation, and that's why the Companions and Successors exempted those who joined them in its defense."
* {{cite book|first1=Will|last1=Durant|title=The Story of Civilization: The Age of Faith|volume=4|page=218|quote=This tax fell only upon non-Moslems capable of military service; it was not levied upon monks, women, adolescents, slaves, the old, crippled, blind or very poor. In return the dhimmis were excused (or excluded) from military service, were exempted from the two and a half per cent tax for community charity, and received the protection of the government.}}
</ref> and in exchange for the aid provided to poor dhimmis.<ref name="AbuZahra"/> In a treaty made by [[Khalid ibn al-Walid|Khalid]] with some towns in the neighborhood of Hirah, he writes: "If we protect you, then jizya is due to us; but if we do not, then it is not due."<ref name="ArnoldPoI444">{{cite book|first=Thomas|last=Walker Arnold|author-link=Thomas Walker Arnold|publisher=[[Constable & Robinson|Constable & Robinson Ltd]]|date=1913|title=Preaching of Islam: A History of the Propagation of the Muslim Faith|url=https://archive.org/details/preachingofislam00arno|pages=[https://archive.org/details/preachingofislam00arno/page/61 61]|quote=Again, in the treaty made by <u>Kh</u>ālid with some towns in the neighborhood of Hīrah, he writes: "If we protect you, then ''jizyah'' is due to us; but if we do not, then it is not due."}} ([https://archive.org/stream/preachingofislam00arno#page/61/mode/2up online])</ref><ref name="HasanShah220">{{Cite journal|last=Shah|first=Nasim Hasan|year=1988|title=The concept of Al-Dhimmah and the rights and duties of Dhimmis in an Islamic state|journal=Journal of Muslim Minority Affairs|volume=9|issue=2|doi=10.1080/02666958808716075|issn=0266-6952|page=220}}</ref><ref>{{cite book|last=Zaydān|first=ʿAbd al-Karīm|url=https://archive.org/stream/waq54020/54020#page/n0/mode/2up|title=ʾAḥkām al-Dhimmiyīn wa-l-mustaʾminīn fī dār al-Islām|script-title=ar:أحكام الذميين والمستأمنين في دار الإسلام|publisher=Dār al-Quds&nbsp;– Muʾassassat al-Risālah|language=ar|location=[[Damascus]]|year=1982|page=154 }} Quote: «جاء في صلح خالد بن الوليد ... في منطقة الحيرة، ما يأتي: "... فإن منعناكم فلنا الجزية و إلا فلا ..."» Translation: "It was stated in the peace treaty made by Khālid b. al-Walīd ... in the neighborhood of al-Ḥīrah, what follows: «... If we protect you, then ''jizya'' is due to us; but if we do not, then it is not due...»" ([https://archive.org/stream/waq54020/54020#page/n153/mode/2up online])</ref><ref>[[Shibli Nomani|Nuʿmānī, Shiblī]] (Entry Author), {{cite book|editor=Rashīd Riḍā|editor-link=Rashid Rida|title=Majallat al-Manār|trans-title=Al-Manar|script-title=ar:مجلة المنار|language=ar|location=[[Cairo]]|page=873. n°45|volume=1|title-link=Al-Manar (magazine)}} Translation: "This is a treaty made by Khālid b. al-Walīd ... If we protect you, then jizya is due to us; but if we do not, then it is not due. This was written in the year twelve in [[Safar]]." ([https://archive.org/stream/almanaralmanar/almanar01#page/n872/mode/1up online])</ref><ref>{{cite book|first1=Yūsuf|last1=al-Qaraḍāwī|author-link=Yusuf al-Qaradawi|title=Ghayr al-Muslimīn fī al-Mujtamaʿ al-ʾIslāmī|script-title=ar:غير المسلمين في المجتمع الاسلامي|url=https://archive.org/stream/qaradawi.net/020%20%D8%BA%D9%8A%D8%B1%20%D8%A7%D9%84%D9%85%D8%B3%D9%84%D9%85%D9%8A%D9%86%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%85%D8%AC%D8%AA%D9%85%D8%B9%20%D8%A7%D9%84%D8%A5%D8%B3%D9%84%D8%A7%D9%85%D9%8A#page/n0/mode/2up|publisher=Maktabat Wahbah|language=ar|place=[[Cairo]]|page=62|date=1992|isbn=978-977-7236-55-3}} 3rd Ed. Translation: "Khālid wrote in the treaty that he concluded with some towns in the neighborhood of al-Ḥīrah that: «If we protect you, then ''jizya'' is due to us; but if we do not, then it is not due»." ([https://archive.org/stream/qaradawi.net/020%20%D8%BA%D9%8A%D8%B1%20%D8%A7%D9%84%D9%85%D8%B3%D9%84%D9%85%D9%8A%D9%86%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%85%D8%AC%D8%AA%D9%85%D8%B9%20%D8%A7%D9%84%D8%A5%D8%B3%D9%84%D8%A7%D9%85%D9%8A#page/n63/mode/2up online])</ref> Early [[Hanafi]] jurist [[Abu Yusuf]] writes:

{{blockquote|'After [[Abu ʿUbaydah]] concluded a peace treaty with the people of [[Syria]] and had collected from them the jizya and the tax for agrarian land (''kharāj''), he was informed that the [[Byzantine Empire|Romans]] were readying for battle against him and that the situation had become critical for him and the Muslims. Abu ʿUbaydah then wrote to the governors of the cities with whom pacts had been concluded that they must return the sums collected from jizya and kharāj and say to their subjects: "We return to you your money because we have been informed that troops are being raised against us. In our agreement you stipulated that we protect you, but we are unable to do so. Therefore, we now return to you what we have taken from you, and we will abide by the stipulation and what has been written down, if God grants us victory over them."'{{sfn|Shaltut|2013|pp=428–9}}<ref name="ArnoldPoI4">{{cite book|first=Thomas|last=Walker Arnold|author-link=Thomas Walker Arnold|publisher=[[Constable & Robinson|Constable & Robinson Ltd]]|date=1913|title=Preaching of Islam: A History of the Propagation of the Muslim Faith|url=https://archive.org/details/preachingofislam00arno|pages=[https://archive.org/details/preachingofislam00arno/page/60 60]–1|quote=The Emperor [[Heraclius]] had raised an enormous army with which to drive back the invading forces of the Muslims, who had in consequence to concentrate all their energies on the impending encounter. The Arab general, Abū ʻUbaydah, accordingly wrote to the governors of the conquered cities of Syria, ordering them to pay back all the ''jizyah'' that had been collected from the cities, and wrote to the people, saying, "We give you back the money that we took from you, as we have received news that a strong force is advancing against us. The agreement between us was that we should protect you, and as this is not now in our power, we return you all that we took. But if we are victorious we shall consider ourselves bound to you by the old terms of our agreement." In accordance with this order, enormous sums were paid back out of the state treasury, and the Christians called down blessings on the heads of the Muslims, saying, "May God give you rule over us again and make you victorious over the Romans; had it been they, they would not have given us back anything, but would have taken all that remained with us."}} ([https://archive.org/stream/preachingofislam00arno#page/60/mode/2up online])</ref><ref name=Wahbah1>{{cite book|last=al-Zuḥaylī|first=Wahbah|author-link=Wahbah al-Zuhayli|url=https://archive.org/stream/GS51434/51434#page/n0/mode/2up|title=ʾĀthar al-ḥarb fī l-fiqh al-Islāmī : dirāsah muqārinah|script-title=ar:آثار الحرب في الفقه الإسلامي : دراسة مقارنة|publisher=Dār al-Fikr|language=ar|location=[[Damascus]]|year=1998|isbn=978-1-57547-453-3|pages=692–693 }}  Translation: "Abu ʿUbaydah b. al-Jarāḥ, when he was informed that the [[Byzantine Empire|Romans]] were readying for battle against him in the boundaries of the Islamic State in the north, Abu ʿUbaydah then wrote to the governors of the cities with whom pacts had been concluded that they must return the sums collected from jizya and kharāj and say to their subjects: "We return to you your money because we have been informed that troops are being raised against us. In our agreement you stipulated that we protect you, but we are unable to do so. Therefore, we now return to you what we have taken from you, and we will abide by the stipulation and what has been written down, if God grants us victory over them." And when they stated that to them, and they returned the sums that they took from them, they (the Christians) said: "May God give you rule over us again and make you victorious over [the Romans]; had it been they, they would not have given us back anything, but would have taken all that remained with us."" ([https://archive.org/stream/GS51434/51434#page/n691/mode/2up online])</ref><ref>{{cite book|last=Zaydān|first=ʿAbd al-Karīm|url=https://archive.org/stream/waq54020/54020#page/n0/mode/2up|title=ʾAḥkām al-Dhimmiyīn wa-l-mustaʾminīn fī dār al-Islām|script-title=ar:أحكام الذميين والمستأمنين في دار الإسلام|publisher=Dār al-Quds&nbsp;– Muʾassassat al-Risālah|language=ar|location=[[Damascus]]|year=1982|page=155}} Translation: "Abu ʿUbaydah b. al-Jarāḥ, when he was informed by his governors that the [[Byzantine Empire|Romans]] were readying for battle against him, he then wrote to them that they must return the ''jizya'' that they took from them. And he ordered them to say to their subjects: "We return to you your money because we have been informed that troops are being raised against us. In our agreement you stipulated that we protect you, but we are unable to do so. Therefore, we now return to you what we have taken from you, and we will abide by the stipulation and what has been written down, if God grants us victory over them." ([https://archive.org/stream/waq54020/54020#page/n153/mode/2up online])</ref>}}

In accordance with this order, enormous sums were paid back out of the state treasury,<ref name="ArnoldPoI4" /> and the Christians called down blessings on the heads of the Muslims, saying, "May God give you rule over us again and make you victorious over the Romans; had it been they, they would not have given us back anything, but would have taken all that remained with us."<ref name="ArnoldPoI4" /><ref name=Wahbah1/> Similarly, during the time of the [[Crusades]], [[Saladin]] returned the jizya to the Christians of [[Syria (region)|Syria]] when he was compelled to retract from it.<ref>{{cite book|last=al-Zuḥaylī|first=Wahbah|author-link=Wahbah al-Zuhayli|url=https://archive.org/stream/GS51434/51434#page/n0/mode/2up|title=ʾĀthar al-ḥarb fī l-fiqh al-Islāmī : dirāsah muqārinah|script-title=ar:آثار الحرب في الفقه الإسلامي : دراسة مقارنة|publisher=Dār al-Fikr|language=ar|location=[[Damascus]]|year=1998|isbn=978-1-57547-453-3|page=693 }} Translation: "And this (historical precedents for the ''jizya'' being returned when the state couldn't protect ''ahl al-dhimma'') has an equivalent [during the times] of the [[Crusades]], as such ''[[Saladin|Ṣalāḥ ad-Dīn al-Ayyūbī]]'' returned the ''jizya'' to the Christians of [[Syria (region)|Syria]] when he was compelled to retract from it." ([https://archive.org/stream/GS51434/51434#page/n691/mode/2up online])</ref> The Christian tribe of al-Jurajima, in the neighborhood of [[Antioch]], made peace with the Muslims, promising to be their allies and fight on their side in battle, on condition that they should not be called upon to pay jizya and should receive their proper share of the booty.<ref name="ArnoldPoI">{{cite book|first=Thomas|last=Walker Arnold|author-link=Thomas Walker Arnold|publisher=[[Constable & Robinson|Constable & Robinson Ltd]]|date=1913|title=Preaching of Islam: A History of the Propagation of the Muslim Faith|url=https://archive.org/details/preachingofislam00arno|pages=[https://archive.org/details/preachingofislam00arno/page/61 61]–2|quote=... the jizyah was levied on the able-bodied males, in lieu of the military service they would have been called upon to perform had they been Musalmans; and it is very noticeable that when any Christian people served in the Muslim army, they were exempted from the payment of this tax. Such was the case with the tribe of al-Jurājima, a Christian tribe in the neighborhood of Antioch who made peace with the Muslims, promising to be their allies and fight on their side in battle, on condition that they should not be called upon to pay jizyah and should receive their proper share of the booty.}} ([https://archive.org/stream/preachingofislam00arno?ui=embed#page/60/mode/2up online])</ref><ref>{{cite book|first1=Yūsuf|last1=al-Qaraḍāwī|author-link=Yusuf al-Qaradawi|title=Ghayr al-Muslimīn fī al-Mujtamaʿ al-ʾIslāmī|script-title=ar:غير المسلمين في المجتمع الاسلامي|url=https://archive.org/stream/qaradawi.net/020%20%D8%BA%D9%8A%D8%B1%20%D8%A7%D9%84%D9%85%D8%B3%D9%84%D9%85%D9%8A%D9%86%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%85%D8%AC%D8%AA%D9%85%D8%B9%20%D8%A7%D9%84%D8%A5%D8%B3%D9%84%D8%A7%D9%85%D9%8A#page/n0/mode/2up|publisher=Maktabat Wahbah|language=ar|place=[[Cairo]]|page=63|date=1992|isbn=978-977-7236-55-3}} 3rd Ed. Translation: "It is very clear that any Christian group who joined the service of the Muslim army was exempted from this tax, just as is the case with the tribe of «al-Jurājima», a Christian tribe near Antioch, who made peace with the Muslims, promising to be their allies, and fight on their side in battle, on condition that they should be exempted from [the payment of] the ''jizya'', and should receive their proper share of the booty." ([https://archive.org/stream/qaradawi.net/020%20%D8%BA%D9%8A%D8%B1%20%D8%A7%D9%84%D9%85%D8%B3%D9%84%D9%85%D9%8A%D9%86%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%85%D8%AC%D8%AA%D9%85%D8%B9%20%D8%A7%D9%84%D8%A5%D8%B3%D9%84%D8%A7%D9%85%D9%8A#page/n63/mode/2up online])</ref> The [[Oriental Studies|orientalist]] [[Thomas Walker Arnold]] writes that even Muslims were made to pay a tax if they were exempted from military service, like non-Muslims.<ref name="ArnoldPoI0001">{{cite book|first=Thomas|last=Walker Arnold|author-link=Thomas Walker Arnold|publisher=[[Constable & Robinson|Constable & Robinson Ltd]]|date=1913|title=Preaching of Islam: A History of the Propagation of the Muslim Faith|url=https://archive.org/details/preachingofislam00arno|pages=[https://archive.org/details/preachingofislam00arno/page/62 62]–3|quote=On the other hand, when the Egyptian peasants, although Muslim in faith, were made exempt from military service, a tax was imposed upon them as on the Christians, in lieu thereof.}} ([https://archive.org/stream/preachingofislam00arno?ui=embed#page/62/mode/2up online])</ref><ref name="NasimShah221">{{Cite journal|last=Shah|first=Nasim Hasan|year=1988|title=The concept of Al-Dhimmah and the rights and duties of Dhimmis in an Islamic state|journal=Journal of Muslim Minority Affairs|volume=9|issue=2|doi=10.1080/02666958808716075|issn=0266-6952|page=221}}</ref> Thus, the [[Shafi'i]] scholar [[al-Khaṭīb ash-Shirbīniy]] states: "Military service is not obligatory for non-Muslims&nbsp;– especially for dhimmis since they give jizya so that we protect and defend them, and not so that he defends us."<ref>{{cite book|last=al-Zuḥaylī|first=Wahbah|author-link=Wahbah al-Zuhayli|url=https://archive.org/stream/GS51434/51434#page/n0/mode/2up|title=ʾĀthar al-ḥarb fī l-fiqh al-Islāmī : dirāsah muqārinah|script-title=ar:آثار الحرب في الفقه الإسلامي : دراسة مقارنة|publisher=Dār al-Fikr|language=ar|location=[[Damascus]]|year=1998|isbn=978-1-57547-453-3|page=692 }} Translation: "The [[Shafi'i]] scholar [[al-Khaṭīb ash-Shirbīniy]] stated: «Military service is not obligatory for non-Muslims -- especially for a ''dhimmi'' since he gives the ''jizya'' so that we protect and defend him, and not so that he defends us.»" ([https://archive.org/stream/GS51434/51434#page/n691/mode/2up online])</ref> [[Ibn Hajar al-Asqalani]] states that there is a consensus amongst Islamic jurists that jizya is in exchange for military service.<ref>{{cite web|url=http://www.islamonline.net/Arabic/contemporary/2005/07/article01a.shtml|language=ar|first=Mohammad Salim|last=Al-Awa|author-link=Mohammad Salim Al-Awa|title=Nidhām ʾAhl al-Dhimma, Ruʾyah Islāmiyah Muʿāssira|script-title=ar:نظام أهل الذمة: رؤية إسلامية معاصرة|date=2005-07-13| quote=Jizya is in exchange for military service, and the companions and successors exempted it from non-Muslims who joined Muslims in defending the nation, just as the Imam Ibn Hajar pointed in his commentary on al-Bukhari, ''Fath al-Bari'', and he relates that [opinion]&nbsp;– and indeed this is correct&nbsp;– to the majority of jurists.|url-status=live|archive-url=https://web.archive.org/web/20090604103025/http://www.islamonline.net/Arabic/contemporary/2005/07/article01a.shtml|archive-date=2009-06-04|access-date=2019-10-13}}</ref> In the case of war, jizya is seen as an option to end [[Hostility|hostilities]]. According to [[Abul Kalam Azad|Abu Kalam Azad]], one of the main objectives of jizya was to facilitate a [[peace]]ful solution to hostility, since non-Muslims who engaged in fighting against Muslims were thereby given the option of making peace by agreeing to pay jizya. In this sense, jizya is seen as a means by which to legalize the cessation of war and military conflict with non-Muslims.<ref>Mun'im Sirry (2014), ''Scriptural Polemics: The Qur'an and Other Religions'', p. 178. [[Oxford University Press]]. {{ISBN|978-0199359363}}.</ref> In a similar vein, [[Mahmud Shaltut]] states that "jizya was never intended as payment in return for one's life or retaining one's religion, it was intended as a symbol to signify yielding, an end of hostility and a participation in shouldering the burdens of the state."{{sfn|Shaltut|2013|pp=14–5}}

===Other rationales===
Modern scholars have also suggested other rationales for the Jizya, both in a historic context, and, among modern Islamist thinkers, as a justification for the use of Jizya in a modern context,<ref name=cornell>{{cite encyclopedia|author=Vincent J. Cornell|title=Jizyah|encyclopedia=The Oxford Encyclopedia of the Islamic World|editor=John L. Esposito|publisher=Oxford University Press|location=Oxford|year=2009|url=http://www.oxfordreference.com/view/10.1093/acref/9780195305135.001.0001/acref-9780195305135-e-0421|url-access=subscription|isbn=9780195305135}}</ref><ref name="esposito-shahin-149">{{cite book|last=[[John Esposito]] and [[Emad Shahin|Emad El-Din Shahin]]|title=The Oxford handbook of Islam and politics|publisher=[[Oxford University Press]]|location=Oxford, UK|year=2013|isbn=978-0-19-539589-1|pages=149–50|quote=One of Mawdudi's most significant legacies was the reintroduction into the modern world&nbsp;— and into modern language&nbsp;— of an idealized vision of the Islamic community. [...] Non-Muslims in the Muslim state would be categorized, in classical terms, as dhimmis, a protected class; would be restricted from holding high political office; would have to pay the jizyah poll tax; ...}}</ref> including:

*as a symbol of humiliation to remind dhimmis of their status as a conquered people and their subjection to Islamic laws<ref name=anv/>
*as a financial and political incentive for ''dhimmis'' to convert to Islam.<ref name=anveremon>{{cite book|author=Anver M. Emon|title=Religious Pluralism and Islamic Law: Dhimmis and Others in the Empire of Law|date=26 July 2012|publisher=Oxford University Press|isbn=978-0199661633|pages=99–109}}</ref><ref name=anv>{{cite book|author=Anver M. Emon|title=Religious Pluralism and Islamic Law: Dhimmis and Others in the Empire of Law|url=https://books.google.com/books?id=wFbWEPGx7SkC&dq=the+jizya+offered+non-Muslims+an+incentive+to+convert+to+Islam&pg=PA105|date=26 July 2012|publisher=Oxford University Press|isbn=978-0199661633|pages=105|quote=As al-Mwardi indicated, the jizya served a complex set of purposes: (1) the jizya permitted the inclusion of non-Muslims in the polity and the retention of their faith; (2) the jizya reminded the dhimmis of their humiliated status as a conquered people (adhillä' maqhürin) and their subjection to Islamic law; and (3) the jizya offered non-Muslims an incentive to convert to Islam.}}</ref> The Muslim jurist and theologian [[Fakhr al-Din al-Razi]] suggested in his interpretation of Q.9:29 that jizya is an [[incentive]] to convert. Taking it is not intended to preserve the existence of disbelief (''kufr'') in the world. Rather, he argues, jizya allows the non-Muslim to live amongst Muslims and take part in Islamic civilization in the hope that the non-Muslim will convert to Islam.<ref>[[Jane Dammen McAuliffe]], "Fakhr al-Din al-Razi on Ayat al-Jizya and Ayat al-Sayf", in Conversion and Continuity: Indigenous Christian Communities in Islamic Lands, Eight to Eighteenth Centuries, eds. Michael Gervers and Ramzi Jibran Bikhazi (Toronto: Pontifical Institute of Mediaeval Studies, 1990), pp. 103–19.</ref>
*as a substantial source of revenue for at least some times and places (such as the [[Umayyad Caliphate|Umayyad era]]) and as economically inconsequential in others.<ref name=RGHIGP2015:199/>{{sfn|Ahmed|1975}}
*Asma Afsaruddin also writes that around the end of the 8th century CE, "payment of the jizyah began to be conceptualized by a number of influential jurists as a marker of inferior socio-legal status for the non-Muslim", as "earlier tolerant attitudes toward non-Muslims began to harden".<ref name="Britannica-Afsaruddin"/>
*[[Sayyid Qutb]] saw it as punishment for "[[polytheism]]".
*Modern Pakistani scholars have taking the stance of viewing the badge of humiliation or as a mercy for non-Muslims for the protection given to them by the Muslims.{{efn|In view of the general body of the [[Faqīh|Fuquha]], it is imposed upon the non-Muslims as a badge of humiliation for their unbelief, or by way of mercy for protection given to them by the Muslims.{{sfn|Ahmed|1975}}}}
*Abdul Rahman Doi has interpreted it as a counterpart of the [[zakat]] tax paid by Muslims.<ref name=cornell/>
*The 11th century jurist [[Ibn Hazm]] elaborates; "Allah has established the infidel's ownership of their property only for the institution of booty for Muslims".<ref>{{cite book|url=https://books.google.com/books?id=-Dg4AAAAIAAJ|title=Etudes d'Orientalisme dédiées à la mémoire de Lévi-Provençal, Vol. II|date=1962 |page=457}}</ref>
*Muslim Jurist [[Malik ibn Anas]]'s  al-Muwatta declares that "Zakat is imposed on the Muslims to purify them and to be given back to their poor, whereas jizya is imposed on the people of the Book to humble them (to show they are subjects of the state)."<ref>{{cite book|url=https://books.google.com/books?id=PJNgCwAAQBAJ |title=The Myth of the Andalusian Paradise |date=9 February 2016 |page=209|publisher=Open Road Media |isbn=9781504034692}}</ref>

==In the Qur'an==
Jizya is sanctioned by the Qur'an based on the following verse:

{{Verse translation|qātilū-lladhīna lā yuʾminūna bi-llāhi wa-lā bi-l-yawmi-l-ākhir, wa-lā yuḥarrimūna mā ḥarrama-llāhu wa-rasūluh, wa-lā yadīnūna dīna'l-ḥaqq, ḥattā yu'ṭū-l-jizyata 'an yadin, wa-hum ṣāghirūn|Fight those who believe not in God and in the Last Day, and who do not forbid what God and His Messenger have forbidden, and who follow not the Religion of Truth among those who were given the Book, till they pay the jizyah with a willing hand, being humbled.|attr2=translated via ''[[The Study Quran]]''<ref>{{cite book|last1=Nasr|first1=Seyyed Hossein|last2=Dagli|first2=Caner K.|last3=Dakake|first3=Maria Massi|last4=Lumbard|first4=Joseph E.B.|last5=Rustom|first5=Mohammed|title=The Study Quran: A New Translation and Commentary|publisher=HarperCollins|year=2015}}</ref><ref>See alternative translation via {{harvnb|Abdel-Haleem|2012|p=83}}:
"Fight those who believe not in Allah nor the Last Day, nor hold that forbidden which hath been forbidden by Allah and His Messenger, nor acknowledge the religion of Truth, (even if they are) of the People of the Book, until they pay the Jizya with willing submission, and feel themselves subdued.
"</ref>|attr1={{qref|9|29|b=yl}}}}

1. "Fight those who believe not in God and the Last Day" (''qātilū-lladhīna lā yuʾminūna bi-llāhi wa-lā bi-l-yawmi-l-ākhir'').

Commenting on this verse, [[Muhammad Sa'id Ramadan al-Buti]] says:<ref>{{cite book|last1=Ramadan al-Buti|first1=Muhammad Saʿid|url=https://archive.org/stream/elbouti/jihad#page/n0/mode/2up|title=Al-Jihād fī'l-Islām|date=2005|publisher=Dār al-Fikr|place=[[Damascus]]|pages=101–102|language=ar|script-title=ar:الجهاد في الإسلام|author-link=Muhammad Sa'id Ramadan al-Buti}} (Translation): "The verse commands ''qitāl'' (قتال) and not ''qatl'' (قتل), and it is known that there is a big distinction between these two words{{nbsp}}... For you say ''qataltu'' (قتلت) so-and-so if you initiated the fighting, while you say ''qātaltu'' (قاتلت) him if you resisted his effort to fight you by a reciprocal fight, or if you forestalled him in that so that he would not get at you unawares." ([https://archive.org/stream/elbouti/jihad#page/n100/mode/2up online])</ref><blockquote>[T]he verse commands ''qitāl'' ({{Langx|ar|قتال|label=none}}) and not ''qatl'' ({{Langx|ar|قتل|label=none}}), and it is known that there is a big distinction between these two words{{nbsp}}... For you say {{'}}''qataltu'' ({{Langx|ar|قتلت|label=none}}) so-and-so{{'}} if you initiated the fighting, while you say {{'}}''qātaltu'' ({{Langx|ar|قاتلت|label=none}}) him{{'}} if you resisted his effort to fight you by a reciprocal fight, or if you forestalled him in that so that he would not get at you unawares.</blockquote>[[Muhammad Abdel-Haleem]] writes that there is nothing in the Qur'an to say that not believing in God and the Last Day is in itself grounds for fighting anyone.{{sfn|Abdel-Haleem|2012|pp=72–4}} Whereas [[Abu Hayyan al-Gharnati|Abū Ḥayyān]] states "they are so described because their way [of acting] is the way of those who do not believe in God,"{{sfn|Abdel-Haleem|2012|pp=72–4}} Ahmad Al-Maraghī comments:<ref>{{Cite book|last=Ahmad b. Muṣṭafā|first=Al-Maraghī|url=https://ar.wikisource.org/wiki/%D8%AA%D9%81%D8%B3%D9%8A%D8%B1_%D8%A7%D9%84%D9%85%D8%B1%D8%A7%D8%BA%D9%8A|title=Tafsīr Al-Maraghī|volume=10|page=95|language=ar|script-title=ar:تفسير المراغي}} Quote: «[https://ar.wikisource.org/wiki/%D8%AA%D9%81%D8%B3%D9%8A%D8%B1_%D8%A7%D9%84%D9%85%D8%B1%D8%A7%D8%BA%D9%8A/%D8%B3%D9%88%D8%B1%D8%A9_%D8%A7%D9%84%D8%AA%D9%88%D8%A8%D8%A9#.5B.D8.B3.D9.88.D8.B1.D8.A9_.D8.A7.D9.84.D8.AA.D9.88.D8.A8.D8.A9_.289.29:_.D8.A2.D9.8A.D8.A9_29.5D أي قاتلوا من ذكروا حين وجود ما يقتضى القتال كالاعتداء عليكم أو على بلادكم أو اضطهادكم وفتنتكم عن دينكم أو تهديد منكم وسلامتكم كما فعل بكم الروم وكان ذلك سببا لغزوة تبوك]» Translation: "That is, fight those mentioned when the conditions which necessitate fighting are present, namely, aggression against you or your country, oppression and persecution against you on account of your faith, or threatening your safety and security, as was committed against you by the Byzantines, which was what led to Tabuk."</ref><blockquote>[F]ight those mentioned when the conditions which necessitate fighting are present, namely, aggression against you or your country, oppression and persecution against you on account of your faith, or threatening your safety and security, as was committed against you by the [[Byzantine Empire|Byzantines]], which was what led to [[Battle of Tabouk|Tabuk]].</blockquote>

2. "Do not forbid what God and His Messenger have forbidden" (''wa-lā yuḥarrimūna mā ḥarrama-llāhu wa-rasūluh'').

The closest and most viable cause must relate to ''jizya'', that is, unlawfully consuming what belongs to the Muslim state, which, [[Al-Baydawi|al-Bayḍāwī]] explains, "it has been decided that they should give,"{{sfn|Abdel-Haleem|2012|pp=72–4}}<ref>[[Al-Baydawi|Al-Bayḍawī]], Tafsīr (2 vols. Beirut: Dār al-Kutub al-ʿIlmiyya, 1988), vol. 1, p. 401.</ref> since their own scriptures and prophets forbid breaking agreements and not paying what is due to others. His Messenger in this verse has been interpreted by exegetes as referring to [[Muhammad|Muḥammad]] or the [[People of the Book]]'s own earlier messengers, [[Moses]] or Jesus. According to Abdel-Haleem, the latter must be the correct interpretation as it is already assumed that the People of the Book did not believe in Muḥammad or forbid what he forbade, so that they are condemned for not obeying their own prophet, who told them to honour their agreements.{{sfn|Abdel-Haleem|2012|pp=72–4}}

3. "Who do not embrace the true faith" or "behave according to the rule of justice" (''wa-lā yadīnūna dīna'l-ḥaqq'').

A number of translators have rendered the text as "those who do not embrace the true faith/follow the religion of truth" or some variation thereof.{{Citation needed|date=September 2023}} [[Muhammad Abdel-Haleem]] argues against this translation, preferring instead to render ''dīna'l-ḥaqq'' as 'rule of justice'.

The main meaning of the Arabic ''dāna'' is 'he obeyed', and one of the many meanings of ''dīn'' is 'behaviour' (''al-sīra wa'l-ʿāda'').{{sfn|Abdel-Haleem|2012|pp=72–4}} The famous Arabic [[Lexicography|lexicographer]] [[Fairuzabadi|Fayrūzabādī]] (d. 817/1415), gives more than twelve meanings for the word ''dīn'', placing the meaning 'worship of God, religion' lower in the list.{{sfn|Abdel-Haleem|2012|pp=72–4}}<ref>Fayrūzabādī, ''al-Qamūs al-muḥīṭ'', reprint (4 vols. Beirut: Dār al-Jīl, 1952), vol. 4, p. 227.</ref> ''Al-Muʿjam al-wasīṭ'' gives the following definition: "'dāna' is to be in the habit of doing something good or bad; 'dāna bi- something' is to take it as a religion and worship God through it." Thus, when the verb ''dāna'' is used in the sense of 'to believe' or 'to practise a religion', it takes the preposition ''bi''- after it (e.g. ''dāna bi'l-Islām'') and this is the only usage in which the word means religion.{{sfn|Abdel-Haleem|2012|pp=72–4}}<ref>''Al-Muʿjam al-wasīṭ'' (Cairo: Majmaʿ al-Lugha al-ʿArabiyya, 1972); al-Rāzī, ''al-Tafsīr al-kabīr'', vol. 8, p. 29.</ref> The jizya verse does not say ''lā yadīnūna <u>bi-</u>dīni'l-ḥaqq'', but rather ''lā yadīnūna dīna'l-ḥaqq''.{{sfn|Abdel-Haleem|2012|pp=72–4}} Abdel-Haleem thus concludes that the meaning that fits the jizya verse is thus 'those who do not follow the way of justice (''al-ḥaqq'')', i.e. by breaking their agreement and refusing to pay what is due.{{sfn|Abdel-Haleem|2012|pp=72–4}}

4. "Until they pay jizya with their own hands" (''ḥattā yu'ṭū-l-jizyata 'an yadin'').

Here ''ʿan yad'' (from/for/at hand), is interpreted by some to mean that they should pay directly, without intermediary and without delay. Others say that it refers to its reception by Muslims and means "generously" as in "with an open hand," since the taking of the jizya is a form of munificence that averted a state of conflict.<ref>[[Seyyed Hossein Nasr]] (2015), ''The Study Quran: A New Translation and Commentary'', {{ISBN|0061125865}}. Quote: "Here with a willing hand renders ʿan yad (lit. "from/for/at hand"), which some interpret to mean that they should pay directly, without intermediary and without delay (R). Others say that it refers to its reception by Muslims and means "generously" as in "with an open hand," since the taking of the jizyah is a form of munificence that averted a state of conflict (Q, R, Z)."</ref> al-Ṭabarī gives only one explanation: that 'it means "from their hands to the hands of the receiver" just as we say "I spoke to him mouth to mouth", we also say, "I gave it to him hand to hand"'.{{sfn|Abdel-Haleem|2012|pp=75–6, 77}} [[M.J. Kister]] understands '''an yad'' to be a reference to the "ability and sufficient means" of the ''dhimmi''.<ref>M.J. Kister "'An yadin (Qur'an IX/29): An Attempt at Interpretation," Arabica 11 (1964):272–278.</ref> Similarly, [[Rashid Rida]] takes the word ''Yad'' in a metaphorical sense and relates the phrase to the financial ability of the person liable to pay jizya.{{sfn|Shah|2008|p=19}}

5. "While they are subdued" (''wa-hum ṣāghirūn'').

[[Mark R. Cohen]] writes that 'while they are subdued' was interpreted by many to mean the "humiliated state of the non-Muslims".{{sfn|Cohen|2008|p=56}} According to Ziauddin Ahmed, in the view of the majority of ''Fuqahā'' (Islamic jurists), the jizya was levied on non-Muslims in order to humiliate them for their unbelief.{{sfn|Ahmed|1975|p=293}} In contrast, Abdel-Haleem writes that this notion of humiliation runs contrary to verses such as, ''Do not dispute with the People of the Book except in the best manner'' (Q 29:46), and the Prophetic ''ḥadīth'',<ref>{{Cite web|url=https://sunnah.com/bukhari:2076|title=Sahih al-Bukhari 2076&nbsp;– Sales and Trade&nbsp;– Sunnah.com&nbsp;– Sayings and Teachings of Prophet Muhammad (صلى الله عليه و سلم)|website=sunnah.com}}</ref> 'May God have mercy on the man who is liberal and easy-going (''samḥ'') when he buys, when he sells, and when he demands what is due to him'.{{sfn|Abdel-Haleem|2012|pp=75–6, 77}} [[Al-Shafi'i]], the founder of the Shafi'i school of law, wrote that a number of scholars explained this last expression to mean that "Islamic rulings are enforced on them."<ref>[[Al-Shafi'i]], ''Kitabul Umm'', 4/219. Quote: «.وَسَمِعْت عَدَدًا مِنْ أَهْلِ الْعِلْمِ يَقُولُونَ الصَّغَارُ أَنْ يَجْرِيَ عَلَيْهِمْ حُكْمُ الْإِسْلَامِ» Translation: "And I heard a number of the people of knowledge state that ''al-sighar'' means that Islamic rulings are enforced on them."</ref><ref>{{cite book|last=al-Zuḥaylī|first=Wahbah|url=https://archive.org/stream/GS51434/51434#page/n0/mode/2up|title=ʾĀthar al-ḥarb fī l-fiqh al-Islāmī : dirāsah muqārinah|publisher=Dār al-Fikr|year=1998|isbn=978-1-57547-453-3|location=[[Damascus]]|page=705|language=ar|script-title=ar: آثار الحرب في الفقه الإسلامي : دراسة مقارنة|author-link=Wahbah al-Zuhayli}} Quote: «لا أن يضربوا و لا يؤذوا قال الشافعي: [...] و الصغار : أن يجري عليهم الحكم» Translation: "al-Shafi'i said: [...] And ''aṣ-Ṣaghār'' means that rulings are enforced on them, it does not mean that they should be beaten or be harmed." ([https://archive.org/stream/GS51434/51434#page/n703/mode/2up online])</ref><ref>{{cite book|url=https://archive.org/stream/qaradawi.net/027%20%D9%81%D9%82%D9%87%20%D8%A7%D9%84%D8%AC%D9%87%D8%A7%D8%AF#page/n0/mode/2up|first=Yūsuf|last=al-Qaraḍāwī|author-link=Yusuf al-Qaradawi|title=Fiqh al-Jihād: Dirāsah Muqāranah li-Aḥkāmih wa Falsafatih fī Ḍawʾ al-Qurʾān wa al-Sunnah.|script-title=ar:فقه الجهاد: دراسة مقارنة لأحكامه وفلسفته في ضوء القرآن والسنة|publisher=Maktabat Wahbah|language=ar|place=[[Cairo]]|page=831|date=2009|isbn=978-977-225-246-6|volume=2|edition=3}} Quote: «وليس معنى: [[File:Ra bracket.png|frameless|20x20px]] [[File:La bracket.png|frameless|20x20px]] Translation: "And it is not the case that the meaning of: "... while they are ''ṣāghirūn''" is to humiliate them, and making them feel shame, like some may misunderstand, but [the meaning] is as Imām Shāfiʿī explained, that (''aṣ-Ṣaghār'') means that Islamic rulings are enforced on them, and he narrated this from the scholars, so he stated: (I heard a number of the people of knowledge state: ''aṣ-Ṣaghār'' means that Islamic rulings are enforced on them...)" ([https://archive.org/stream/qaradawi.net/027%20%D9%81%D9%82%D9%87%20%D8%A7%D9%84%D8%AC%D9%87%D8%A7%D8%AF#page/n827/mode/2up online])</ref> This understanding is reiterated by the [[Hanbali]] jurist [[Ibn Qayyim al-Jawziyya]], who interprets ''wa-hum ṣāghirūn'' as making all subjects of the state obey the law and, in the case of the [[People of the Book]], pay the jizya.{{sfn|Kalin|2013|pp=240–1}}

==In the classical era==

===Liability and exemptions===

Rules for liability and exemptions of jizya formulated by jurists in the early [[Abbasid]] period appear to have remained generally valid thereafter.{{sfn|Cahen|loc=p. 561|ps=. "A certain number of rules formulated during the 'Abbasid period appear to be generally valid from that time onwards. Jizya is only levied on those who are male, adult, free, capable and able-bodied, so that children, old men, women, invalids, slaves, beggars, the sick and the mentally deranged are excluded. Foreigners are exempt from it on condition that they do not settle permanently in the country. Inhabitants of frontier districts who at certain times could be enrolled in military expeditions even if not Muslim (Mardaites, Amenians, etc.), were released from jizya for the year in question."}}{{sfn|Lambton|2013|p=205|ps=. "These rules, formulated by the jurists in the early 'Abbasid period, appear to have remained generally valid thereafter."}}

Islamic jurists required adult, free, sane, able-bodied males of military age with no religious functions among the dhimma community to pay the jizya,<ref name="Hilmi1"/> while exempting women, children, elders, handicapped, monks, hermits, the poor, the ill, the insane, slaves,<ref name="Hilmi1"/><ref name="waelhallaq"/>{{sfn|Ellethy|2014|p=181|ps=. "[...] the insignificant amount of this yearly tax, the fact that it was progressive, that elders, poor people, handicapped, women, children, monks and hermits were exempted, leave no doubt about exploitation or persecution of those who did not accept Islam. Comparing its amount to the obligatory zaka which an ex-dhimmi should give to the Muslim state in case he converts to Islam dismisses the claim that its aim was forced conversions to Islam."}}<ref name="Islamic Law 1250"/><ref name="Disability in Islamic law"/> as well as [[musta'mins]] (non-Muslim foreigners who only temporarily reside in Muslim lands)<ref name="waelhallaq"/> and converts to Islam.{{sfn|Lambton|2013|pp=204–205}} Dhimmis who chose to join military service were exempted from payment.<ref name="Abdel-Haleem2010" />{{sfn|Ellethy|2014|p=181|ps=. "[...] the insignificant amount of this yearly tax, the fact that it was progressive, that elders, poor people, handicapped, women, children, monks and hermits were exempted, leave no doubt about exploitation or persecution of those who did not accept Islam. Comparing its amount to the obligatory zaka which an ex-dhimmi should give to the Muslim state in case he converts to Islam dismisses the claim that its aim was forced conversions to Islam."}}<ref name="Mapel, Nardin"/><ref name="ArnoldPoI" />{{sfn|Shah|2008|pp=19–20}} If anyone could not afford this tax, they would not have to pay anything.{{sfn|Ellethy|2014|p=181|ps=. "[...] the insignificant amount of this yearly tax, the fact that it was progressive, that elders, poor people, handicapped, women, children, monks and hermits were exempted, leave no doubt about exploitation or persecution of those who did not accept Islam. Comparing its amount to the obligatory zaka which an ex-dhimmi should give to the Muslim state in case he converts to Islam dismisses the claim that its aim was forced conversions to Islam."}}{{sfn|Kalin|2013|pp=240–1}}{{sfn|Abdel-Haleem|2012|pp=75–6, 77}} Sometimes a dhimmi was exempted from jizya if he rendered some valuable services to the state.<ref name="NasimShah221"/>

The [[Hanafi]] scholar [[Abu Yusuf]] wrote, "slaves, women, children, the old, the sick, monks, hermits, the insane, the blind and the poor, were exempt from the tax"{{sfn|Stillman|1979|pp=159–161}} and states that jizya should not be collected from those who have neither income nor any property, but survive by begging and from alms.{{sfn|Stillman|1979|pp=159–161}} The [[Hanbali]] jurist [[Al-Qadi Abu Ya'la|al-Qāḍī Abū Yaʿlā]] states, "there is no jizya upon the poor, the old, and the chronically ill".<ref>[[Al-Qadi Abu Ya'la|al-Qāḍī Abū Yaʿlā]], ''al-Aḥkām al-Sulṭāniyyah'', p. 160. Quote: «وتسقط الجزية عن الفقير وعن الشيخ وعن الزَمِن [أي صاحب العاهة]» Translation: "There is no jizya upon the poor, the old, and the chronically ill."</ref> Historical reports tell of exemptions granted by the second caliph '[[Umar]] to an old blind Jew and others like him.<ref name="Hilmi1"/>{{sfn|Dagli|2013|pp=82–3}}<ref name="Sabir1">{{cite book|last1=Ṭaʿīmah|first1=Ṣābir|url=https://archive.org/stream/fath39210/islam-wa-alakhar#page/n0/mode/2up|title=al-Islām wa'l-ʿĀkhar&nbsp;— Dirāsah ʿan Waḍʿiyat Ghayr al-Muslimīn fī Mujtamaʿāt al-Muslimīn|date=2008|publisher=Maktabat al-Rushd|location=[[Riyadh]]|page=499|script-title=ar:الإسلام والآخر&nbsp;— دراسة عن وضعية غير المسلمين في مجتمعات المسلمين}} Quote: «وقصته رضي الله عنه مشهورة مع اليهودي الذي رآه على باب متسولاً، وهو يقول: شيخ كبير ضرير البصر، فضرب عضده من خلفه وقال: من أي أهل الكتاب أنت؟ قال: يهودي، قال: فما ألجأك إلي ما أرى؟ قال: أسأل الجزية والحاجة والسن، قال: فأخذ عمر بيده وذهب به إلى منزله فرضخ له بشيء من المنزل، ثم أرسل إلى خازن بيت المال فقال: انظر هذا وضرباءه فوالله ما أنصفناه، أن أكلنا شبيبته ثم نخذله عند الهرم، وقرأ الآية الكريمة: [[File:Ra_bracket.png|frameless|20x20px]]إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاءِ وَالْمَسَاكِينِ وَالْعَامِلِينَ عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِي الرِّقَابِ وَالْغَارِمِينَ وَفِي سَبِيلِ اللَّهِ وَابْنِ السَّبِيلِ ۖ فَرِيضَةً مِّنَ اللَّهِ ۗ وَاللَّهُ عَلِيمٌ حَكِيمٌ[[File:La_bracket.png|frameless|20x20px]] [التوبة : ٦٠] والفقراء هم المسلمون، وهذا من المساكين من أهل الكتاب، ووضع عنه الجزية وعن ضربائه» Translation: "And his [ʿUmar b. al-Khaṭṭāb]&nbsp;– May God be pleased with him&nbsp;– famous story with the Jew that he saw by a door begging, while stating: 'An old man, blind sight'. ʿUmar then asked him, 'So why are you begging?' 'I am begging for money', the man said, 'so I can pay the ''jizya'' and fulfill my needs'. ʿUmar took him by the hand and led him to his home and gave him gifts and money, then he sent him to the treasurer of the public treasury (''Bayt al-Mal'') and said, 'Take care of him and those like him, for by God, we have not treated him fairly if we benefited from him in his younger days but left him helpless in his old age! Then he recited the verse, "Alms-tax is only for the poor and the needy, for those employed to administer it, for those whose hearts are attracted ˹to the faith˺, for ˹freeing˺ slaves, for those in debt, for Allah's cause, and for ˹needy˺ travellers. ˹This is˺ an obligation from Allah. And Allah is All-Knowing, All-Wise." {{qref|9|60|b=y|s=y}} and the poor are amongst the Muslims and this one is from the needy amongst the People of the Book.' So ʿUmar exempted him and those like him from payment of the ''jizya''." ([https://archive.org/stream/fath39210/islam-wa-alakhar#page/n499/mode/2up online])</ref>{{sfn|Abdel-Haleem|2012|p=80}}<ref name="Tahir-ul-Qadri">{{cite book|first1=Muhammad|last1=Tahir-ul-Qadri|author-link=Muhammad Tahir-ul-Qadri|date=2011|title=Fatwa on Terrorism and Suicide Bombings|pages=150–2|location=London|publisher=[[Minhaj-ul-Quran UK|Minhaj-ul-Quran]]|isbn=978-0-9551888-9-3|title-link=Fatwa on Terrorism}}</ref><ref>{{cite book|last=al-Zuḥaylī|first=Wahbah|url=https://archive.org/stream/GS51434/51434#page/n0/mode/2up|title=ʾĀthar al-ḥarb fī l-fiqh al-Islāmī : dirāsah muqārinah|publisher=Dār al-Fikr|year=1998|isbn=978-1-57547-453-3|location=[[Damascus]]|page=700|language=ar|script-title=ar:آثار الحرب في الفقه الإسلامي : دراسة مقارنة|author-link=Wahbah al-Zuhayli}} Quote: «ما روي عن سيدنا عمر رضي الله عنه: أنه مر بشيخ من أهل الذمة يسأل على أبواب المساجد بسبب الجزية و الحاجة و السن، فقال: ما أنصفناك كنا أخذنا منك الجزية في شبيبتك ثم ضيعناك في كبرك، ثم أجرى عليه من بيت المال ما يصلحه، و وضع عنه الجزية و عن ضربائه.» Translation: "What was narrated from Sayyiduna ʿUmar b. al-Khaṭṭāb&nbsp;– May God be pleased with him&nbsp;– : That he passed by an old man from the dhimma community who was begging in front of the doors of the mosques because of [the need to pay] jizya and fulfill his needs and his old age, so he [ʿUmar] said: 'We have not done justice to you in taking from you when you were young and forsaking you in your old age', so he gave him a regular pension from the Bayt al-Māl (Public Treasury), and he exempted him and his likes from the jizya." ([https://archive.org/stream/GS51434/51434#page/n699/mode/2up online])</ref><ref name="Ihsan2"/> The [[Maliki]] scholar [[Al-Qurtubi]] writes that, "there is a consensus amongst [[Ulama|Islamic scholars]] that jizya is to be taken only from heads of free men past puberty, who are the ones fighting, but not from women, the children, the slaves, the insane, and the dying old."<ref>[[Al-Qurtubi]], ''[[Al-Jami li-Ahkam al-Qur'an|Al-Jami' li Ahkam al-Qur'an]]'', vol.8, p. 72. Quote: «قال علماؤنا: الذي دل عليه القرآن أن الجزية تؤخذ من المقاتلين... وهذا إجماع من العلماء على أن الجزية إنما توضع على جماجم الرجال الأحرار البالغين، وهم الذين يقاتلون دون النساء والذرية والعبيد والمجانين المغلوبين على عقولهم والشيخ الفاني» Translation: "Our scholars have said: that which the Qurʾān has indicated is that the jizya is taken from fighters ... and there is a consensus amongst scholars that the jizya be only placed on the heads of free men who have reached puberty, who are the ones fighting with the exclusion of women and children and slaves and the crazy insane and the dying old man."</ref> The 13th century [[Shafi'i]] scholar [[Al-Nawawi|Al-Nawawī]] wrote that a "woman, a hermaphrodite, a slave even when partially enfranchised, a minor and a lunatic are exempt from ''jizya''."<ref name="Nawawi-Ar">[[Al-Nawawi|Al-Nawawī]], ''Minhaj al-Talibin'', 3:277.</ref><ref name="Nawawi-En">{{cite book|author=[[Al-Nawawi|Al-Nawawī]] (Translated by E.C. Howard)|title=Minhaj et talibin: a manual of Muhammadan law|publisher=Adam Publishers|year=2005|isbn=978-81-7435-249-1|pages=337–8}}</ref> The 14th century Hanbali scholar [[Ibn Qayyim Al-Jawziyya|Ibn Qayyim]] wrote, "And there is no Jizya upon the aged, one suffering from chronic disease, the blind, and the patient who has no hope of recovery and has despaired of his health, even if they have enough."<ref>[[Ibn Qayyim al-Jawziyya]], ''Ahkam Ahl al-Dhimma'', 1/16. Quote: «ولا جزية على شيخ فان ولا زمن ولا أعمى ولا مريض لا يرجى برؤه، بل قد أيس من صحته، وإن كانوا موسرين: وهذا مذهب أحمد وأصحابه، وأبي حنيفة، ومالك، والشافعي في أحد أمواله، لأن هؤلاء لا يقتلون ولا يقاتلون، فلا تجب عليهم الجزية كالنساء والذرية.» Translation: "And there is no Jizya upon the aged, one suffering from chronic disease, the blind, and the patient who has no hope of recovery and has despaired of his health, even if they have enough: And this is the opinion of Ahmad and his followers, and Abū Ḥanīfah, Malik, and al-Shafi'i in one narration, since those do not fight and aren't fought, and so the jizya is exempted from them such as women and children."</ref> Ibn Qayyim adds, referring to the four [[Sunni Islam|Sunni]] [[Madhhab|maddhabs]]: "There is no Jizya on the kids, women and the insane. This is the view of the [[Imam#Sunni Imams|four imams]] and their followers. Ibn Mundhir said, 'I do not know anyone to have differed with them.' [[Ibn Qudamah|Ibn Qudama]] said in al-Mughni, 'We do not know of any difference of opinion among the learned on this issue."<ref>[[Ibn Qayyim al-Jawziyya]], ''Ahkam Ahl Al-Dhimma'', 1/14. Quote: «ولا جزية على صبي ولا امرأة ولا مجنون: هذا مذهب الأئمة الأربعة وأتباعهم. قال ابن المنذر: ولا أعلم عن غيرهم خلافهم. وقال أبو محمد ابن قدامة في " المغنى " : (لا نعلم بين أهل العلم خلافا في هذا) .» Translation: "There is no Jizya on the kids, women and the insane: This is the view of the [[Imam#Sunni Imams|four imams]] and their followers. Ibn Mundhir said, 'I do not know anyone to have differed with them.' [[Ibn Qudamah|Abu Muhammad Ibn Qudama]] said in 'al-Mughni', 'We do not know of any difference of opinion among the learned on this issue.'"</ref> In contrast, the Shāfi'ī jurist [[Al-Nawawi|Al-Nawawī]] wrote: "Our school insists upon the payment of the poll-tax by sickly persons, old men, even if decrepit, blind men, monks, workmen, and poor persons incapable of exercising a trade. As for people who seem to be insolvent at the end of the year, the sum of the poll tax remained as debt to their account until they should become solvent."<ref name="Nawawi-Ar"/><ref name="Nawawi-En"/> [[Abu Hanifa]], in one of his opinions, and Abu Yusuf held that monks were subject to jizya if they worked.{{sfn|Lambton|2013|loc=p. 205|ps=. "Monks were exempted according to some jurists, but Abu Hanifa and Abu Yusuf hold that they paid jizya if they worked."}} Ibn Qayyim stated that the ''dhahir'' opinion of Ibn Hanbal is that peasants and cultivators were also exempted from jizya.<ref>[[Ibn Qayyim al-Jawziyya]], ''Ahkam Ahl Al-Dhimma'', 1/17. Quote: «وأما الفلاحون الذين لا يقاتلون والحراثون [...] وظاهر كلام أحمد أنه لا جزية عليهم» Translation: "As for peasants who do not fight ... the ''dhahir'' from the writings of Ahmad [ibn Hanbal] is that there is no jizya [on them]."</ref>

Though ''jizya'' was mandated initially for [[People of the Book]] (Judaism, Christianity, [[Sabianism]]), it was extended by Islamic jurists to all non-Muslims.<ref>Seed, Patricia. ''Ceremonies of Possession in Europe's Conquest of the New World, 1492–1640'', [[Cambridge University Press]], Oct 27, 1995, pp. 79–80.</ref><ref name="al-Yaqoubi1">{{Cite book|last=Al-Yaqoubi|first=Muhammad|author-link=Muhammad al-Yaqoubi|year=2015|title=Refuting ISIS: A Rebuttal Of Its Religious And Ideological Foundations|pages=54–5|publisher=Sacred Knowledge|isbn=978-1908224125|title-link=Refuting ISIS: A Rebuttal Of Its Religious And Ideological Foundations }}</ref> Thus Muslim rulers in India, with the exception of [[Akbar]], collected ''jizya'' from [[Hindu]]s, [[Buddhists]], [[Jainism|Jains]] and [[Sikh]]s under their rule.<ref name=markovits>Markovits, C. (Ed.). (2002). ''A History of Modern India: 1480–1950''. Anthem Press; pages 28–39, 89–127</ref>{{nonspecific|date=February 2016}}<ref>{{cite book|last=Jackson|first=Peter|title=The Delhi Sultanate : a political and military history|publisher=[[Cambridge University Press]]|location=Cambridge|year=2003|isbn=978-0-521-54329-3|pages=282–9}}</ref><ref>{{cite book|last=Eraly|first=Abraham|title=Emperors of the peacock throne : the saga of the great Mughals|url=https://archive.org/details/emperorspeacockt00eral|url-access=limited|publisher=[[Penguin Books]]|location=New York|year=2000|isbn=978-0-14-100143-2|pages=[https://archive.org/details/emperorspeacockt00eral/page/n400 401]–6}}</ref> While early Islamic scholars like Abu Hanifa and Abu Yusuf stated that jizya should be imposed on all non-Muslims without distinction, some later and more extremist jurists do not permit jizya for idolators and instead only allowed the choice of conversion to avoid death.<ref>{{cite journal|journal=Proceedings of the Indian History Congress|volume=9|title=Political conditions of the Hindus under the Khaljis|author=[[Kishori Saran Lal]]|pages=232}}</ref>

The sources of jizya and the practices varied significantly over Islamic history.<ref>{{cite book|last=Gerber|first=Jane|title=Sephardic studies in the university|publisher=Fairleigh Dickinson University Press|location=London|year=1995|isbn=978-0-8386-3542-1|pages=54–74}}</ref><ref>{{cite book|author=Daniel Dennett|title=Conversion and the Poll Tax in Early Islam|publisher=[[Harvard University Press]]|year=1950|isbn=978-0-674-33158-7|pages=107–10, 116–28}}</ref> [[Shelomo Dov Goitein]] states that the exemptions for the indigent, the invalids and the old were no longer observed in the milieu reflected by the [[Cairo Geniza]] and were discarded even in theory by the Shāfi'ī jurists who were influential in Egypt at the time.<ref>[[Shelomo Dov Goitein|Goiten, S.D.]], "Evidence on the Muslim [[Tax per head|Poll Tax]] from Non-Muslim Sources", ''Journal of the Economic and Social History of the Orient 1963'', Vol. 6, pp. 278–9, quote&nbsp;– "The provisions of ancient Islamic law which exempted the indigent, the invalids and the old, were no longer observed in the Geniza period and had been discarded by the [[Shāfi'ī]] School of Law, which prevailed in [[Egypt]], also in theory."</ref> According to [[Kristen A. Stilt]], historical sources indicate that in [[Mamluk Sultanate (Cairo)|Mamluk Egypt]], poverty did "not necessarily excuse" the dhimmi from paying the tax, and boys as young as nine years old could be considered adults for tax purposes, making the tax particularly burdensome for large, poor families.<ref name=Stilt-5.4>{{cite book|last1=Stilt|first1=Kristen|title=Islamic Law in Action: Authority, Discretion, and Everyday Experiences in Mamluk Egypt|publisher=OUP Oxford|chapter-url=https://books.google.com/books?id=ofTPUY61X-IC&q=jizya+poor&pg=PT62|access-date=19 January 2016|chapter=Case5.4|date=12 January 2012|isbn=9780191629822}}</ref> Ashtor and Bornstein-Makovetsky infer from Geniza documents that jizya was also collected in Egypt from the age of nine in the 11th century.<ref name=ashtornine>Eliyahu Ashtor and Leah Bornstein-Makovetsky (2008), Encyclopaedia Judaica, 2nd Edition, Volume 12, Thomson Gale, Article: Kharaj and Jizya, Quote: "...Many extant *Genizah letters state that the collectors imposed the tax on children and demanded it for the dead. As the family was held responsible for the payment of the jizya by all its members, it sometimes became a burden and many went into hiding in order to escape imprisonment. For example there is a Responsum by *Maimonides from another document, written in 1095, about a father paying the jizya for his two sons, 13 and 17 years old. From another document, written around 1095, it seems that the tax was due from the age of nine."</ref>

===Rate of the jizya tax===
The rates of jizya were not uniform,<ref name="Britannica-Afsaruddin">{{cite web |last1=Afsaruddin |first1=Asma |title=jizyah, Islamic tax |url=https://www.britannica.com/topic/jizya |website=Encyclopædia Britannica |access-date=10 November 2021 |quote=The rate of taxation and methods of collection varied greatly from province to province and were influenced by local pre-Islamic customs.}}</ref> as Islamic scripture gave no fixed limits to the tax.<ref name="ArnoldPoI03">{{cite book|first=Thomas|last=Walker Arnold|author-link=Thomas Walker Arnold|publisher=[[Constable & Robinson|Constable & Robinson Ltd]]|date=1913|title=Preaching of Islam: A History of the Propagation of the Muslim Faith|url=https://archive.org/details/preachingofislam00arno|page=[https://archive.org/details/preachingofislam00arno/page/60 60]|quote=The rates of jizyah levied by the early conquerors were not uniform}} ([https://archive.org/stream/preachingofislam00arno#page/60/mode/2up online])</ref>
By the time of Mohammed, the jiyza rate was one dinar per year imposed on male [[dhimmi]]s in Medina, Mecca, Khaibar, Yemen, and Nejran.{{sfn|Tritton|2008|p=204}} According to [[Muhammad Hamidullah]], the rate was ten dirhams per year "in the time of the Prophet", but this amounted to only "the expenses of an average family for ten days".<ref name=":2">{{cite book |last1=Hamidullah |first1=Muhammad |title=Introduction to Islam |date=1970 |publisher=International Islamic Federation of Student Organizations |page=188 |quote="as al-Ghazali has said...In connection with the assassination of a Muslim ambassador in the Byzantine territory, the Prophet proposed three alternatives: "Embrace Islam—if not, pay the jizyah tribute...if not, do not interfere between thy subjects and Islam if these former desire to embrace Islam . if not, pay the jizyah (cf. Abu 'Ubald), To establish liberty of conscience in the world was the aim and object of the struggle of the Prophet Muhammad and who may have a greater authority in Islam that he? This is the "holy war" of the Muslims, the one which is undertaken not for the purpose of exploitation, but in a spirit of sacrifice, its sole object being to make the Word of God prevail. All else is illegalThere is absolutely no question of waging war for compelling people to embrace Islam; that would be an unholy war." |author-link=Muhammad Hamidullah}}</ref> [[Abu Yusuf]], the chief qadhi of the caliph [[Harun al-Rashid]], states that there was no amount permanently fixed for the tax, though the payment usually depended on wealth: the ''Kitab al-Kharaj'' of Abu Yusuf sets the amounts at 48 [[dirham]]s for the richest (e.g. moneychangers), 24 for those of moderate wealth, and 12 for craftsmen and manual laborers.<ref name=Hunter>Hunter, Malik and Senturk, p. 77</ref>{{sfn|Stillman|1979|pp=159–160}} Moreover, it could be paid in kind if desired;{{sfn|Kalin|2013|pp=240–1}}<ref>{{Cite journal|last=Shah|first=Nasim Hasan|year=1988|title=The concept of Al-Dhimmah and the rights and duties of Dhimmis in an Islamic state|journal=Journal of Muslim Minority Affairs|volume=9|issue=2|doi=10.1080/02666958808716075|issn=0266-6952|page=219|quote=Instead of cash, jizya may be paid in kind.}}</ref><ref name="Ghayr1">{{cite book|first1=Yūsuf|last1=al-Qaraḍāwī|author-link=Yusuf al-Qaradawi|title=Ghayr al-Muslimīn fī al-Mujtamaʿ al-ʾIslāmī|script-title=ar:غير المسلمين في المجتمع الاسلامي|url=https://archive.org/stream/qaradawi.net/020%20%D8%BA%D9%8A%D8%B1%20%D8%A7%D9%84%D9%85%D8%B3%D9%84%D9%85%D9%8A%D9%86%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%85%D8%AC%D8%AA%D9%85%D8%B9%20%D8%A7%D9%84%D8%A5%D8%B3%D9%84%D8%A7%D9%85%D9%8A#page/n0/mode/2up|publisher=Maktabat Wahbah|language=ar|place=[[Cairo]]|page=39|date=1992|isbn=978-977-7236-55-3}} 3rd Ed. Quote: «وكان يسمح بدفع الجزية نقداً أو عيناً، لكن لا يسمح بتقديم الميتة أو الخنزير أو الخمر بدلاً من الجزية.» Translation: "And it was accepted to pay it in cash or in kind, but it wasn't permitted to [pay] the ''jizya'' by means of dead [animals], pigs or wine." ([https://archive.org/stream/qaradawi.net/020%20%D8%BA%D9%8A%D8%B1%20%D8%A7%D9%84%D9%85%D8%B3%D9%84%D9%85%D9%8A%D9%86%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%85%D8%AC%D8%AA%D9%85%D8%B9%20%D8%A7%D9%84%D8%A5%D8%B3%D9%84%D8%A7%D9%85%D9%8A#page39/n0/mode/2up online])</ref> cattle, merchandise, household effects, even needles were to be accepted in lieu of [[coin|specie]] (coins),<ref name="ArnoldPoI5"/> but not pigs, wine, or dead animals.<ref name="Ghayr1"/><ref name="ArnoldPoI5">{{cite book|first=Thomas|last=Walker Arnold|author-link=Thomas Walker Arnold|publisher=[[Constable & Robinson|Constable & Robinson Ltd]]|date=1913|title=Preaching of Islam: A History of the Propagation of the Muslim Faith|url=https://archive.org/details/preachingofislam00arno|page=[https://archive.org/details/preachingofislam00arno/page/60 60]|quote=This tax could be paid in kind if desired; cattle, merchandise, household effects, even needles were to be accepted in lieu of specie, but not pigs, wine, or dead animals.}} ([https://archive.org/stream/preachingofislam00arno#page/60/mode/2up online])</ref>

The jizya varied in accordance with the affluence of the people of the region and their ability to pay. In this regard, Abu Ubayd ibn Sallam comments that the Prophet imposed 1 dinar (then worth 10 or 12 dirhams) upon each adult in Yemen. This was less than what Umar imposed upon the people of Syria and Iraq, the higher rate being due to the Yemenis greater affluence and ability to pay.<ref>''The Spread of Islam Throughout the World'', edited by Idris El Hareir, Ravane Mbaye, p. 200.</ref>

The rate of jizya that were fixed and implemented by the second caliph of the [[Rashidun Caliphate]], namely [[Umar|'Umar bin al-Khattab]], during the period of his Khilafah, were small amounts: four dirhams from the rich, two dirhams from the middle class and only one dirham from the active poor who earned by working on wages, or by making or vending things.<ref name=":12">[[Muhammad Shafi]]'', [[Maariful Quran|Ma'ārifu'l-Qur'ān]]'' '''4''', p. 364.</ref>

At least during one period, during the governorship of [[Al-Hajjaj ibn Yusuf]] in Iraq (680–714), the rate of jizya was sufficiently high and more than taxes on Muslims that officials  of Al-Hajjaj's  wrote to warn him that public revenues had greatly diminished because  Christians were converting to Islam to  avoid paying jizyah.<ref>Amin, Ahmad, Doha al Islam (The Forenoon of Islam), v.1, p.363] quoted in {{cite book| title=Traditionalists, Militants and Liberals in Present Islam |publisher=The Research and Publishing House |date=1977 |first1= Jebran |last1=Chamieh |page=100}}</ref>

The 13th-century scholar [[Al-Nawawi|Al-Nawawī]] writes, "The minimum amount of the jizya is one dinar per person per annum; but it is commendable to raise the amount, if it be possible to two dinars, for those possessed of moderate means, and to four for rich persons."<ref>[[Al-Nawawi|Al-Nawawī]] (Translated by E.C. Howard) (2005). Minhaj et talibin: a manual of Muhammadan law. Adam Publishers. pp. 339–340. {{ISBN|978-81-7435-249-1}}.</ref> Abu 'Ubayd insists that the ''dhimmis'' must not be burdened beyond their capacity, nor must they be caused to suffer.<ref>Ahmet Davutoğlu (1994), ''Alternative paradigms: the impact of Islamic and Western Weltanschauungs on political theory'', p. 160. University Press of America.</ref>

Scholar [[Ibn Qudamah]] (1147&nbsp;– 7 July 1223) narrates three views on what the rates of jizya should be.
#That it is a fixed amount that can't be changed, a view that is reportedly shared by scholars of fiqh [[Abu Hanifa]] and [[al-Shafi'i]].
#That it is up to the [[Imam]] (Muslim ruler) to make [[Ijtihad|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).
#That there should be a strict minimum to be one dinar, but there is no upper limit.<ref>Ibn Qudamah, ''Al-Mughni'', 13/209-10. Quote: «وفي مقدار الجزية ثلاث روايات: 1&nbsp;– أنها مقدرة بمقدار لا يزيد عليه ولا ينقص منه، وهذا قول أبي حنيفة والشافعي؛ [...] 2&nbsp;– أنها غير مقدرة بل يرجع فيها إلى اجتهاد الإمام في الزيادة والنقصان، قال الأشرم: قيل لأبي عبد الله: فيزداد اليوم فيه وينقص؟ يعني من الجزية، قال: نعم، يزاد فيه وينقص على قدر طاقتهم، على ما يرى الإمام، [...] وعمر جعل الجزية على ثلاث طبقات:&nbsp;– على الغني ثمانية وأربعين درهمًا.&nbsp;– وعلى المتوسط أربعة وعشرين درهما.&nbsp;– وعلى الفقير اثني عشر درهما. [...] وهذا يدل على أنها إلى رأي الإمام. [...] قال البخاري في صحيحه (4/ 117)، قال ابن عيينة: عن ابن أبي نجيح، قلت لمجاهد: ما شأن أهل الشام عليهم أربعة دنانير، وأهل اليمن عليهم دينار؟ قال: جعل ذلك من أجل اليسار، ولأنها عوض فلم تتقدر كالأجرة. 3&nbsp;– أن أقلها مقدر بدينار، وأكثرها غير مقدر، وهو اختيار أبي بكر، فتجوز الزيادة ولا يجوز النقصان؛» Translation:(incomplete) "Concerning the rate of jizya, [we can discern between] three opinions: 1. That it is a fixed amount that can't be augmented, nor abated, and this is the opinion [as narrated from] Abu Hanifa and al-Shafi'i; [...] 2. That it isn't fixed, but it is up to the Imam (Muslim ruler) to make ijtihad (independent reasoning) in [determining whether to make] additions or subtractions, al-Ashram said: It was said to Abi 'Abd Allah: So we add or reduce it? Meaning from jizya. He said: "Yes, it is added or subtracted according to their (dhimmis) capability, [and] according to what the Imam sees [most fitting] [...] And 'Umar made the jizya into three different layers: 48 dirhams from the rich, 24 dirhams from the middle class and 12 dirhams from the [working] poor. [...] And this indicates that it goes to the opinion of the Imam. [...] al-Bukhari said in his Sahih (4:117): Ibn 'Uyaynah said: From Ibn Abi Najih: I said to Mujahid: What is the matter with the people of al-Sham who are required to pay 4 dinars, whereas the people of Yemen [only] pay one dinar? He said: It was made so for easing things (depending on the capacity of each), and since it is in exchange for something so its [amount] wasn't fixed like employment. [...] 3. That its minimum is rated at one dinar, but its maximum isn't fixed, and this is the choice of Abu Bakr, so it is permitted to add, and it wouldn't be lawful to reduce."</ref>

Scholar [[Ibn Khaldun]] (1332&nbsp;– 17 March 1406) states that jizya has fixed limits that cannot be exceeded.<ref>[[Ibn Khaldun]], translation: Franz Rosenthal, N. J. Dawood (1969), ''The Muqaddimah : an introduction to history; in three volumes'' '''1''', p. 230. [[Princeton University Press]].</ref> In the classical manual of [[Shafi'i]] [[fiqh]] ''[[Reliance of the Traveller]]'' it is stated that, "[t]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."<ref name= "reliance1">{{cite web|url=http://www.catheyallison.com/Reliance_of_the_Traveller.pdf  |title=Reliance of the Traveller |author=[[Ahmad ibn Naqib al-Misri]], [[Nuh Ha Mim Keller]] |  page= 608|year =1368|work=Amana Publications |access-date=14 May 2020}}</ref><ref name = "reliance2">{{cite web|url=http://dailyrollcall.com/wp-content/uploads/2018/04/the-reliance-of-the-traveller.pdf  |title=A Classic Manual of Islamic Scared Law |author= [[Ahmad ibn Naqib al-Misri]], [[Nuh Ha Mim Keller]] |year=1368| work=Shafiifiqh.com|access-date=14 May 2020}}</ref>

===Collection methods===
According to [[Al-Ghazali]] jizya was "to establish liberty of conscience in the world" and not for "compelling people to embrace Islam; that would be an unholy war."<ref name=":2" />

According to [[Mark R. Cohen]], the Quran itself does not prescribe humiliating treatment for the [[dhimmi]] when paying Jizya, but some later Muslims interpreted it to contain "an equivocal warrant for debasing the dhimmi (non-Muslim) through a degrading method of remission".{{sfn|Cohen|2008|pp=56, 64, 69}} In contrast, the 13th century hadith scholar and [[Shafi'i]]te jurist [[Al-Nawawi|Al-Nawawī]], comments on those who would impose a humiliation along with the paying of the jizya, stating, "As for this aforementioned practice, I know of no sound support for it in this respect, and it is only mentioned by the scholars of Khurasan. The majority of scholars say that the jizya is to be taken with gentleness, as one would receive a debt. The reliably correct opinion is that this practice is invalid and those who devised it should be refuted. It is not related that the Prophet or any of the [[Rashidun|rightly-guided caliphs]] did any such thing when collecting the jizya."{{sfn|Dagli|2013|pp=82–3}}<ref name="Nawawi2">[[Al-Nawawi|Al-Nawawī]], ''Rawḍat al-Ṭālibīn wa ‛Umdat al-Muftīn'', vol. 10, pp. 315–6. al-Maktab al-Islamiy. Ed. Zuhayr al-Chawich. Quote: « قُلْتُ: هَذِهِ الْهَيْئَةُ الْمَذْكُورَةُ أَوَّلًا: لَا نَعْلَمُ لَهَا عَلَى هَذَا الْوَجْهِ أَصْلًا مُعْتَمَدًا، وَإِنَّمَا ذَكَرَهَا طَائِفَةٌ مِنْ أَصْحَابِنَا الخراسَانِيِّينَ، وَقَالَ جُمْهُورٌ الْأَصْحَابِ: تُؤْخَذُ الْجِزْيَةُ بِرِفْقٍ ، كَأَخْذِ الدُّيُونِ . فَالصَّوَابُ الْجَزْمُ بِأَنَّ هَذِهِ الْهَيْئَةَ بَاطِلَةٌ مَرْدُودَةٌ عَلَى مَنِ اخْتَرَعَهَا، وَلَمْ يُنْقَلْ أَنَّ النَّبِيَّ  وَلَا أَحَدًا مِنَ الْخُلَفَاءِ الرَّاشِدِينَ فَعَلَ شَيْئًا مِنْهَا ، مَعَ أَخْذِهِمِ الْجِزْيَةَ.» Translation: "As for this aforementioned practice (''hay'ah''), I know of no sound support for it in this respect, and it is only mentioned by the scholars of Khurasan. The majority (''jumhūr'') of scholars say that the jizya is to be taken with gentleness, as one would receive a debt (''dayn''). The reliably correct opinion is that this practice is invalid and those who devised it should be refuted. It is not related that the Prophet or any of the rightly-guided caliphs did any such thing when collecting the jizya." (Translation by Dr. Caner Dagli, taken from: [[Prince Ghazi bin Muhammad|H.R.H. Prince Ghazi Muhammad]], [[Ibrahim Kalin]] and [[Mohammad Hashim Kamali]] (Editors) (2013), ''[http://rissc.jo/books/War-Peace-Islam.pdf War and Peace in Islam: The Uses and Abuses of Jihad] {{Webarchive|url=https://web.archive.org/web/20170709055514/http://rissc.jo/books/War-Peace-Islam.pdf|date=2017-07-09}}'', pp. 82–3. The Islamic Texts Society Cambridge. {{ISBN|978-1-903682-83-8}}.)</ref><ref name="Buti2">{{cite book |last1=Ramadan al-Buti |first1=Muhammad Sa'id |url=https://archive.org/stream/elbouti/jihad#page/n0/mode/2up |title=Al-Jihād fī'l-Islām |date=2005 |publisher=Dār al-Fikr |place=[[Damascus]] |page=133 |author-link=Muhammad Sa'id Ramadan al-Buti}} Quote: «الإمام النووي [...] قال في كتابه روضة الطالبين [...]: «قلْت: هذه الْهيئَة الْمذكورة أَولا: لا نعلَم لها علَى هذا الْوجه أَصلا معتمدا، وإِنما ذكرها طائِفة من أَصحابنا الخراسانيين، وقال جمهور الأَصحاب: تؤْخذ الجزية برفق، كأَخذ الديون. فالصواب الجزم بأَن هذه الْهيئَة باطلة مردودة على من اخترعها، ولم ينقل أَن النبي ولا أَحدا من الخلَفاء الراشدين فعل شيئَا منها، مع أَخذهم الْجزية.» وقد كرر هذا التحذير وهذا النكير على هؤلاء المخترعين، في كتابه المشهور المنهاج.» Translation: "The Imām al-Nawawī [...] said in his book ''Rawḍat al-Ṭālibīn'' [...] : «I said: As for this aforementioned practice, I know of no sound support for it in this respect, and it is only mentioned by the scholars of Khurasan. The majority (''jumhūr'') of scholars say that the jizya is to be taken with gentleness, as one would receive a debt (''dayn''). The reliably correct opinion is that this practice is invalid and those who devised it should be refuted. It is not related that the Prophet or any of the rightly-guided caliphs did any such thing when collecting the ''jizya''.» And he repeated this warning and this negation on those innovators, in his famous book ''al-Minhāj''." ([https://archive.org/stream/elbouti/jihad#page/n132/mode/2up online])</ref> [[Ibn Qudamah]] also rejected this practice and noted that Muhammad and the [[Rashidun|Rashidun caliphs]] encouraged that jizya be collected with gentleness and kindness.{{sfn|Dagli|2013|pp=82–3}}<ref name="Buti7">{{cite book |last1=Ramadan al-Buti |first1=Muhammad Sa'id |url=https://archive.org/stream/elbouti/jihad#page/n0/mode/2up |title=Al-Jihād fī'l-Islām |date=2005 |publisher=Dār al-Fikr |place=[[Damascus]] |page=133 |author-link=Muhammad Sa'id Ramadan al-Buti}}  Translation: "And Ibn Qudāmah mentioned in his ''Mughni'' (encyclopedic book on ''fiqh'') some of these flawed innovations [in the collection of this tax], and he clarified that the way of the Prophet of God&nbsp;– Peace be upon him -, his companions, and the [[Rashidun|rightly-guided caliphs]] was contrary to that, and that they encouraged that ''jizya'' be collected with gentleness and kindness." ([https://archive.org/stream/elbouti/jihad#page/n132/mode/2up online])</ref><ref name="IbnQudamah1">[[Ibn Qudamah]], ''Al-Mughni'', 4:250.</ref>

[[Ann Lambton]] states that the jizya was to be paid "in humiliating conditions".{{sfn|Lambton|2013|pp=204–205}}  Many of the Islamic scholars base this on Surat At-Tawbah 9:29 which states&nbsp;– "(9:29) '''Those who do not believe in Allah and the Last Day'''&nbsp;– even though they were given the scriptures, and who do not hold as unlawful that which Allah and His Messenger have declared to be unlawful, and who do not follow the true religion&nbsp;– fight against them until they pay tribute out of their hand and are utterly subdued." Ennaji and other scholars state that some jurists required the jizya to be paid by each in person, by presenting himself, arriving on foot not horseback, by hand, in order to confirm that he lowers himself to being a subjected one, and willingly pays.<ref name="mennp60">{{cite book|last=Ennaji|first=Mohammed|year=2013|title=Slavery, the state, and Islam|publisher=[[Cambridge University Press]]|pages=60–4|isbn=978-0521119627}}</ref><ref>{{cite book|last=Aghnides|first=Nicolas|title=Islamic theories of finance : with an introduction to Islamic law and a bibliography|publisher=Gorgias Press|year=2005|isbn=978-1-59333-311-9|pages=398–408}}</ref><ref>{{cite book|last=Tsadik|first=Daniel|title=Between foreigners and Shi'is : nineteenth-century Iran and its Jewish minority|publisher=[[Stanford University Press]]|location=Stanford, USA|year=2007|isbn=978-0-8047-5458-3|pages=25–30}}</ref>

The Maliki scholar [[Al-Qurtubi]] states, "their punishment in case of non-payment [of jizya] while they were able [to do so] is permitted; however, if their inability to pay it was clear then it isn't lawful to punish them, since, if one isn't able to pay the jizya, then he is exempted".<ref>[[Al-Qurtubi]], Ahkam al-Qur'an, vol. 8, p. 49. Quote: «وأما عقوبتهم إذا امتنعوا عن أدائها مع التمكين فجائز، فأما مع تبين عجزهم فلا تحل عقوبتهم، لأن من عجز عن الجزية سقطت عنه» Translation: "Their punishment in case of non-payment [of jizya] while they were able [to do so] is permitted; however, if their inability to pay it was clear, then it isn't lawful to punish them, since, if one isn't able to pay the jizya, then he is exempted."</ref> According to [[Abu Yusuf]], jurist of the fifth [[Abbasid caliphate|Abbasid]] [[Caliph]] [[Harun al-Rashid]], those who didn't pay jizya should be imprisoned and not be let out of custody until payment; however, the collectors of the jizya were instructed to show leniency and avoid corporal punishment in case of non-payment.{{sfn|Stillman|1979|pp=159–160}} If someone had agreed to pay jizya, leaving Muslim territory for enemy land was, in theory, punishable by enslavement if they were ever captured. This punishment did not apply if the person had suffered injustices from Muslims.<ref>Humphrey Fisher (2001), ''Slavery in the History of Muslim Black Africa.'' NYU Press. p. 47.</ref>

Failure to pay the jizya was commonly punished by house arrest and some legal authorities allowed enslavement of dhimmis for non-payment of taxes.<ref name="Lewis, B. 1992 pages 7">{{cite book|last1=Lewis|first1=Bernard|title=Race and Slavery in the Middle East: An Historical Enquiry|date=1992|publisher=[[Oxford University Press]]|isbn=978-0195053265|pages=[https://archive.org/details/raceslaveryinmid0000lewi/page/7 7]|quote=[...] those who remained faithful to their old religions and lived as protected persons (dhimmis) under Muslim rule could not, if free, be legally enclaved unless they had violated the terms of the dhimma, the contract governing their status, as for example by rebelling against Muslim rule or helping the enemies of the Muslim state or, according to some authorities, by withholding payment of the Kharaj or the Jizya, the taxes due from dhimmis to the Muslim state.|url=https://archive.org/details/raceslaveryinmid0000lewi/page/7}}</ref><ref name=mcmh>Mark R. Cohen (2005), Poverty and Charity in the Jewish Community of Medieval Egypt, [[Princeton University Press]], {{ISBN|978-0691092720}}, pp. 120–3; 130–8, Quotes: "Family members were held responsible for individual's poll tax (mahbus min al-jizya)"; "Imprisonment for failure to pay (poll tax) debt was very common"; "This imprisonment often meant house arrest... which was known as ''tarsim''"</ref><ref>I. P. Petrushevsky (1995), Islam in Iran, SUNY Press, {{ISBN|978-0-88706-070-0}}, pp 155, Quote&nbsp;– "The law does not contemplate slavery for debt in the case of Muslims, but it allows the enslavement of Dhimmis for non-payment of jizya and kharaj.(...) "</ref> In South Asia, for example, seizure of dhimmi families upon their failure to pay annual jizya was one of the two significant sources of slaves sold in the slave markets of Delhi Sultanate and Mughal era.<ref>Scott C. Levi (2002), "Hindu Beyond Hindu Kush: Indians in the Central Asian Slave Trade." Journal of the Royal Asiatic Society, 12, Part 3 (November 2002): p. 282</ref>

===Use of tax===
Jizya was considered one of the basic tax revenues for the early Islamic state along with [[zakat]], kharaj, and others.<ref>{{cite book|last1=Çizakça|date=2011|first1=Murat|title=Islamic Capitalism and Finance: Origins, Evolution and the Future|page=20}}</ref> and was collected by the [[Bayt al-Mal]] (public treasury).<ref>{{cite book|last1=Weiss|first1=Holger|title=Social Welfare in Muslim Societies in Africa|page=18}}</ref> Holger Weiss states that four fifths of the ''fay'' revenue, jizya and kharaj, goes to the public treasury according to the Shafi'i madhhab, whereas the Hanafi and Maliki madhhabs state that the entire ''fay'' goes to the public treasury.<ref>Holger Weiss, ''Social Welfare in Muslim Societies in Africa'', p. 17.</ref>

In theory, jizya funds were distributed as salaries for officials, pensions to the army and charity.{{sfn|Cahen|p=562}} Cahen states, "But under this pretext it was often paid into the Prince's ''khass'', "private" treasury."{{sfn|Cahen|p=562}} In later times, jizya revenues were commonly allocated to Islamic scholars so that they would not have to accept money from sultans whose wealth came to be regarded as tainted.{{sfn|Lambton|2013|pp=204–205}}

Sources disagree about expenditure of jizya funds on non-Muslims. [[Ann Lambton]] states that non-Muslims had no share in the benefits from the public treasury derived from jizya.{{sfn|Lambton|2013|pp=204–205}} In contrast, according to several Muslim scholars, Islamic tradition records a number of episodes in which the second caliph, Umar, stipulated for needy and infirm dhimmis to be supported from the [[Bayt al-Mal]], which some authors hold to be representative of Islam.{{sfn|Dagli|2013|pp=82–3}}{{sfn|Abdel-Haleem|2012|p=80}}<ref name="Tahir-ul-Qadri"/><ref name="Ihsan2">{{cite book|first1=Al-Hindī|last1=Iḥsān|language=ar|title=Aḥkām al-Ḥarb wa al-Salām fī Dawlat al-Islām|script-title=ar:أحكام الحرب والسلام في دولة الإسلام|location=[[Damascus]]|publisher=Dār al-Numayr|date=1993|page=15}}</ref><ref name=islamicfinance>{{cite book|author1=Kamaruddin Sharif|author2=Wang Yong Bao|editor1-last=Iqbal|editor1-first=Zamir|editor2-last=Mirakhor|editor2-first=Abbas|title=Economic Development and Islamic Finance|pages=239|isbn=978-0-8213-9953-8|quote=As these examples show, the responsibility for social safety and security that the Islamic state has undertaken has not been restricted to its citizens, but has also included all residents.|date=2013-08-05|publisher=World Bank Publications }}</ref><ref>'Umar bin 'Abd al-'Aziz Qurchi, [https://books.google.com/books?id=FGlGCwAAQBAJ&dq=%D8%A7%D9%84%D8%AC%D8%B2%D9%8A%D8%A9%20%D8%B3%D9%85%D8%A7%D8%AD%D8%A9%20%D8%A7%D9%84%D8%A5%D8%B3%D9%84%D8%A7%D9%85&pg=PT277 ''Samahat al-Islam''. pp. 278–9.] Maktabat al-'Adib.</ref> Evidence of jizya benefitting non-residents and temporary residents of an Islamic state is found in the treaty that Khalid bin al-Walid concluded with the people of Al-Hirah of Iraq in which any aged person who was weak, had lost his or her ability to work, fallen ill, or who had been rich but became poor, would be exempt from jiyza and his or livelihood and the livelihood of his or her dependents, who were not living permanently in the Islamic state, would be met by [[Bayt al-Mal]].<ref name=islamicfinance2>{{cite book|author1=Kamaruddin Sharif|author2=Wang Yong Bao|editor1-last=Iqbal|editor1-first=Zamir|editor2-last=Mirakhor|editor2-first=Abbas|title=Economic Development and Islamic Finance|pages=239}}</ref><ref name="Shibli2">{{cite book|last=Nuʻmānī|first=Shiblī|author-link=Shibli Nomani|title=Umar: Makers of Islamic Civilization|publisher=[[I.B. Tauris]]|location=London|year=2004|isbn=9781850436706|page=131}}</ref><ref>{{cite book|last1=Hamidullah|first1=Muhammad|title=Le Prophète de l'Islam : Sa vie, Son œuvre|date=1998|publisher=El-Najah|volume=2|location=Paris|pages=877–8|language=fr|quote=Rappelons ici la pratique du Calife Abû Bakr : après la conquête de la ville de Hîrah, le commandant Khâlid, au nom du calife, conclut un traité, où il dit : "... en outre, je leur accorde que tout vieillard qui deviendrait inapte au travail, ou qu'aurait frappé un malheur, ou bien qui, de riche deviendrait pauvre, se mettant ainsi à la merci de la charité de ses coreligionnaires, sera exonéré par moi de la jizya (capitation), et recevra l'aide du Trésor Public des Musulmans, lui et les personnes dont il a la charge, et ce, pour aussi longtemps qu'il demeurera en terre d'Islam (''dâr al-Islam'').|author-link=Muhammad Hamidullah}} Translation: "Let us recall here the practice of the Caliph Abu Bakr : After the conquest of the city of Hirah, the commandant Khalid, by the name of the Caliph, concluded a treaty, where he states : "... I assured them that any [non-Muslim] person who is unable to earn his livelihood, or is struck by disaster, or who becomes destitute and is helped by the charity of his fellow men will be exempted from the ''jizya'' and he and his family will be supplied with sustenance by the [[Bayt al-Mal]] (public treasury), and this, as long as he's staying in the abode of Islam (''dar al-Islam'')."</ref><ref>{{cite book|last=al-Zuḥaylī|first=Wahbah|url=https://archive.org/stream/GS51434/51434#page/n0/mode/2up|author-link=Wahbah al-Zuhayli|title=ʾĀthar al-ḥarb fī l-fiqh al-Islāmī : dirāsah muqārinah|script-title=ar:آثار الحرب في الفقه الإسلامي : دراسة مقارنة|language=ar|publisher=Dār al-Fikr|location=[[Damascus]]|year=1998|isbn=978-1-57547-453-3|page=700 }} Translation: "And it was stated in the treaty of Khalid b. al-Walid with the people of al-Hirah: I assured them that any [non-Muslim] person who is unable to earn his livelihood, or is struck by disaster, or who becomes destitute and is helped by the charity of his fellow men will be exempted from the ''jizya'' and he and his family will be supplied with sustenance by the [[Bayt al-Mal]] (public treasury)." ([https://archive.org/stream/GS51434/51434#page/n699/mode/2up online])</ref><ref>{{cite book|title=Kitāb al-Kharāj|script-title=ar:كتاب الخراج|publisher=Dār al-Maʿrifah|location=[[Beirut]]|pages=143–4|author=Abu Yusuf|author-link=Abu Yusuf|language=ar}} Quote: «هذا كتاب من خالد بن الوليد لاهل الحيرة [...] وأيما شخص ضعف عن العمل أو أصابته آفة من الآفات أو كان غنيا فافتقر وصار أهل دينه يتصدقون عليه، طرحت جزيته وأعيل من بيت مال المسلمين و عياله» Translation: "This is a treaty of Khalid b. al-Walid to the people of al-Hirah [...] Any [non-Muslim] person who is unable to earn his livelihood, or is struck by disaster, or who becomes destitute and is helped by the charity of his fellow men will be exempted from the ''jizya'' and he and his family will be supplied with sustenance by the [[Bayt al-Mal]] (public treasury)."</ref><ref name="Ihsan1">{{cite book|first1=Al-Hindī|last1=Iḥsān|language=ar|title=Aḥkām al-Ḥarb wa al-Salām fī Dawlat al-Islām|script-title=ar:أحكام الحرب والسلام في دولة الإسلام|location=[[Damascus]]|publisher=Dār al-Numayr|date=1993|page=15}} Translation: "And dhimmis had also a kind of social insurance in case of destitution or advanced age or sickness, and the justification for that is the treaty of Khalid b. al-Walid that he wrote with the people of al-Hirah [who were] Christians after its ''fath'': 《Any [non-Muslim] person who is unable to earn his livelihood, or is struck by disaster, or who becomes destitute and is helped by the charity of his fellow men will be exempted from the ''jizya'' and he and his family will be supplied with sustenance by the [[Bayt al-Mal]] (public treasury).》"</ref><ref>{{cite book|first1=Yūsuf|last1=al-Qaraḍāwī|author-link=Yusuf al-Qaradawi|title=Ghayr al-Muslimīn fī al-Mujtamaʿ al-ʾIslāmī|script-title=ar:غير المسلمين في المجتمع الاسلامي|url=https://archive.org/stream/qaradawi.net/020%20%D8%BA%D9%8A%D8%B1%20%D8%A7%D9%84%D9%85%D8%B3%D9%84%D9%85%D9%8A%D9%86%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%85%D8%AC%D8%AA%D9%85%D8%B9%20%D8%A7%D9%84%D8%A5%D8%B3%D9%84%D8%A7%D9%85%D9%8A#page/n0/mode/2up|publisher=Maktabat Wahbah|language=ar|place=[[Cairo]]|pages=16–7|date=1992|isbn=978-977-7236-55-3}} 3rd Ed. ([https://archive.org/stream/qaradawi.net/020%20%D8%BA%D9%8A%D8%B1%20%D8%A7%D9%84%D9%85%D8%B3%D9%84%D9%85%D9%8A%D9%86%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%85%D8%AC%D8%AA%D9%85%D8%B9%20%D8%A7%D9%84%D8%A5%D8%B3%D9%84%D8%A7%D9%85%D9%8A#page/n17/mode/2up online]); {{cite book|url=https://archive.org/stream/qaradawi.net/027%20%D9%81%D9%82%D9%87%20%D8%A7%D9%84%D8%AC%D9%87%D8%A7%D8%AF#page/n0/mode/2up|first1=Yūsuf|last1=al-Qaraḍāwī|author-link=Yusuf al-Qaradawi|title=Fiqh al-Jihād: Dirāsah Muqāranah li-Aḥkāmih wa Falsafatih fī Ḍawʾ al-Qurʾān wa al-Sunnah|script-title=ar:فقه الجهاد: دراسة مقارنة لأحكامه وفلسفته في ضوء القرآن والسنة|publisher=Maktabat Wahbah|language=ar|place=[[Cairo]]|page=1005|volume=2|date=2009|isbn=978-977-225-246-6}} 3rd Ed. Translation: "The Prophet of God ﷺ said: «Everyone of you is a guardian, and everyone of you is responsible for his charges: The ruler (''Imām'') is a guardian and is responsible for his subjects ...» And that is how things went in the (period) of the Rāshidūn and those after them. So we find in the treaty of protection between Khālid b. al-Walīd and the town of al-Ḥīrah in ʿIrāq, who were Christians: (I assured them that any [non-Muslim] person who is unable to earn his livelihood, or is struck by disaster, or who becomes destitute and is helped by the charity of his fellow men will be exempted from the jizya and he and his family will be supplied with sustenance by the public treasury). And this was in the era of Abū Bakr al-Ṣiddīq, with the presence of a large number of companions, and this was (also) written by Khālid to Abū Bakr al-Ṣiddīq the successor of the Prophet of God, and no one disagreed with him (on this matter), and (so) things like this are considered to be a consensus." ([https://archive.org/stream/qaradawi.net/027%20%D9%81%D9%82%D9%87%20%D8%A7%D9%84%D8%AC%D9%87%D8%A7%D8%AF#page/n1001/mode/2up online])</ref> Hasan Shah states that non-Muslim women, children, the indigent and slaves are exempted from the payment of jizya, and they are also helped by stipends from the public treasury when necessary.<ref name="HasanShah220"/>

At least in the early Islamic era of the Umayyads, jizya was levy that sufficiently onerous for non-Muslims and its had a sufficiently significant revenue for rulers that there were more than a few accounts of non-Muslims seeking to convert to avoid paying it and revenue-conscious authorities denying them the opportunity.<ref name=RGHIGP2015:199/>

Robert Hoyland mentions repeated complaints by fiscal agents of revenues diminishing as conquered people converting to Islam, peasants attempting to convert and join the military but being rounded up and sent back to the countryside to pay taxes and governors circumventing the exemption on jizya for converts by requiring recitation of the Quran and circumcision.<ref name=RGHIGP2015:199>[[#RGHIGP2015|Hoyland, ''In God's Path'', 2015]]: p.199</ref>

Patricia Seed describes the purpose of jizya as "a personal form of ritual humiliation directed at those defeated by a superior Islam" and quotes the Quranic verse calling for jizya: "Fight those who believe not in Allah... nor acknowledge the religion of truth... until they pay the jizya with willing submission and feel themselves subdued". She notes that the word translated as "subdued",  ''ṣāghirūn'', comes from the root ''ṣ-gh-r'' ("small", "little", "belittled" or "humbled").<ref name="seed-1995-79">{{cite book |last1=Seed |first1=Patricia |title=Ceremonies of Possession in Europe's Conquest of the New World, 1492–1640 |date=1995 |publisher=Cambridge University Press |isbn=978-0-521-49757-2 |page=79 |url=https://books.google.com/books?id=bw9xPM3o_GwC&q=jizya&pg=PA79 |access-date=21 February 2020}}</ref> Seed calls the idea that jizya was a contribution to help pay for the "military defense" of those who paid not a rationale but a rationalisation that was often found in societies in which the conquered paid tribute to conquerors.<ref name="seed-1995-82">{{cite book |last1=Seed |first1=Patricia |title=Ceremonies of Possession in Europe's Conquest of the New World, 1492–1640 |date=1995 |publisher=Cambridge University Press |isbn=978-0-521-49757-2 |page=82 |url=https://books.google.com/books?id=bw9xPM3o_GwC&q=jizya&pg=PA79 |access-date=21 February 2020 |quote=Payment of tribute was often rationalized, as jizya had been, as a contribution by indigenous peoples to their military defense.}}</ref>

==History==

===Origins===
The history of the origins of the jizya is very complex for the following reasons:{{sfn|Cahen|p=559}}
* [[Abbasid]] authors who systematized earlier historical writings in which the term ''jizya'' was used with different meanings interpreted it according to the usage common in their own time.
* The system established by the Arab conquest was not uniform but rather resulted from a variety of agreements or decisions.
* The earlier systems of taxation on which it was based are still imperfectly understood.{{sfn|Cahen|p=559}}

[[William Montgomery Watt]] traces its origin to a pre-Islamic practice among the Arabian nomads in which a powerful tribe would agree to protect its weaker neighbors in exchange for a tribute that would be refunded if the protection proved ineffectual.<ref name="ReferenceA">[[William Montgomery Watt]] (1980), pp. 49–50.</ref> Robert Hoyland describes it as a poll tax originally paid by "the conquered people" to the mostly-Arab conquerors, but it later became a "religious tax, payable only by non-Muslims".<ref name=RGHIGP2015:198>[[#RGHIGP2015|Hoyland, ''In God's Path'', 2015]]: p.198</ref>

Jews and Christians in some southern and eastern areas of the [[Arabian Peninsula]] began to pay tribute, called ''jizya'', to the Islamic state during Muhammad's lifetime.{{sfn|Stillman|1979|pp=17–18}} It was not originally the poll tax that it would become later but rather an annual percentage of produce and a fixed quantity of goods.{{sfn|Stillman|1979|pp=17–18}}

During the [[Battle of Tabouk|Tabuk campaign]] in 630, Muhammad sent letters to four towns in the northern [[Hejaz]] and [[Palestine (region)|Palestine]] to urge them to relinquish maintenance of a military force and rely on Muslims to ensure their security in return for payment of taxes.<ref name="Gil">{{cite book|last=Gil|first=Moshe|author-link=Moshe Gil|title=A History of Palestine: 634–1099|url=https://archive.org/details/historypalestine00gilm|url-access=limited|publisher=[[Cambridge University Press]]|date=1997|pages=[https://archive.org/details/historypalestine00gilm/page/n54 28]–30}}</ref> [[Moshe Gil]] argues that the texts represent the paradigm of letters of security that would be issued by Muslim leaders during the subsequent [[early Muslim conquests|early conquests]], including the use of the word jizya, which would later take on the meaning of poll tax.<ref name="Gil"/>

Jizya received divine sanction in 630, when the term was mentioned in a Quranic verse (9:29).{{sfn|Stillman|1979|pp=17–18}} Max Bravmann argues that the Quranic usage of the word ''jizya'' develops a pre-Islamic common-law principle, which states that reward must necessarily follow a discretional good deed into a principle mandating that the life of all prisoners of war belonging to a certain category must be spared if they grant the "reward" (jizya) to be expected for an act of pardon.{{sfn|Bravmann|2009|p=204|ps=. "Whereas in the (non-Islamic) examples mentioned by us above the good deed consists in the pardon granted by an individual according to his discretion to an individual who has been vanquished and taken captive by him, in the Qur'an verse discussed by us the good deed, and hence also the "reward" (jizya = jaza' = tawab) necessarily following it according to ancient Arab common law have become a practice normally occurring and that must be performed: the life of all prisoners of war belonging to a certain privileged category of non-believers must, as a rule, be spared. All must be subject to pardon&nbsp;– provided they grant the "reward" (jizya) to be expected for an act of pardon (sparing of life)."}}

In 632, jizya, in the form of a poll tax, was first mentioned in a document that was reportedly sent by Muhammad to Yemen.{{sfn|Stillman|1979|pp=17–18}} [[William Montgomery Watt|W. Montgomery Watt]] argues that the document was tampered with by early Muslim historians to reflect a later practice, but [[Norman Stillman]] holds it to be authentic.{{sfn|Stillman|1979|pp=17–18}}

===Emergence of classical taxation system===
Taxes levied on local populations in the wake of [[Early Muslim conquests|early Islamic conquests]] could be of three types, based on whether they were levied on individuals, on the land, or as collective tribute.{{sfn|Cahen|p=559}} During the first century of Islamic expansion, the words ''jizya'' and ''kharaj'' were used in all these three senses, with context distinguishing between individual and land taxes ("kharaj on the head," "jizya on land," and vice versa).{{sfn|Cahen|p=559}}<ref name="anver">Anver M. Emon, ''Religious Pluralism and Islamic Law: Dhimmis and Others in the Empire of Law'', p. 98, note 3. [[Oxford University Press]], {{ISBN|978-0199661633}}. Quote: "Some studies question the nearly synonymous use of the terms kharaj and jizya in the historical sources. The general view suggests that while the terms kharaj and jizya seem to have been used interchangeably in early historical sources, what they referred to in any given case depended on the linguistic context. If one finds references to "a kharaj on their heads," the reference was to a poll tax, despite the use of the term kharaj, which later became the term of art for land tax. Likewise, if one fins the phrase "jizya on their land," this referred to a land tax, despite the use of jizya which later come to refer to the poll tax. Early history therefore shows that although each term did not have a determinate technical meaning at first, the concepts of poll tax and land tax existed early in Islamic history." Denner, Conversion and the Poll Tax, 3–10; Ajiaz Hassan Qureshi, "The Terms Kharaj and Jizya and Their Implication", Journal of the Punjab University Historical Society 12 (1961): 27–38; Hossein Modarressi Rabatab'i, Kharaj in Islamic Law (London: Anchor Press Ltd, 1983).</ref> In the words of Dennett, "since we are talking in terms of history, not in terms of philology, the problem is not what the taxes were called, but what we know they were."{{sfn|Dennett|1950|p=11}} Regional variations in taxation at first reflected the diversity of previous systems.{{sfn|Cahen|p=560}} The [[Sasanian Empire]] had a general tax on land and a poll tax having several rates based on wealth, with an exemption for aristocracy.{{sfn|Cahen|p=560}} In [[Iraq]], which was conquered mainly by force, Arabs controlled taxation through local administrators, keeping the graded poll tax, and likely increasing its rates to 1, 2 and 4 dinars.{{sfn|Cahen|p=560}} The aristocracy exemption was assumed by the new Arab-Muslim elite and shared by local aristocracy by means of conversion.{{sfn|Cahen|p=560}}{{sfn|Hoyland|2014|p=99}} The nature of [[Byzantine Empire|Byzantine]] taxation remains partly unclear, but it appears to have involved taxes computed in proportion to agricultural production or number of working inhabitants in population centers.{{sfn|Cahen|p=560}} In [[Syria]] and upper [[Mesopotamia]], which largely surrendered under treaties, taxes were calculated in proportion to the number of inhabitants at a fixed rate (generally 1 [[dinar]] per head).{{sfn|Cahen|p=560}}{{clarify |Meaning WHAT? Per year? Really from EVERY person, or per productive male subject? What was the average income, i.e. what was a dinar's actual worth to peasants, craftsmen, day labourers? As of now: useless data. |date= August 2025}} They were levied as collective tribute in population centers which preserved their autonomy and as a personal tax on large abandoned estates, often paid by [[peasants]] in produce.{{sfn|Cahen|p=560}} In post-conquest [[Egypt]], most communities were taxed using a system which combined a land tax with a poll tax of 2 dinars per head.{{sfn|Cahen|p=560}}{{clarify |Meaning WHAT? As of now: useless data. |date= August 2025}} Collection of both was delegated to the community on the condition that the burden be divided among its members in the most equitable manner.{{sfn|Cahen|p=560}} In most of [[Iran]] and Central Asia local rulers paid a fixed tribute and maintained their autonomy in tax collection, using the [[Sasanian]] dual tax system in regions like [[Greater Khorasan|Khorasan]].{{sfn|Cahen|p=560}}

Difficulties in tax collection soon appeared.{{sfn|Cahen|p=560}} Egyptian Copts, who had been skilled in tax evasion since Roman times, were able to avoid paying the taxes by entering [[Monastery|monasteries]], which were initially exempt from taxation, or simply by leaving the district where they were registered.{{sfn|Cahen|p=560}} This prompted imposition of taxes on monks and introduction of movement controls.{{sfn|Cahen|p=560}} In Iraq, many peasants who had fallen behind with their tax payments, converted to Islam and abandoned their land for Arab garrison cities in hope of escaping taxation.{{sfn|Cahen|p=560}}{{sfn|Hoyland|2014|p=199}} Faced with a decline in agriculture and a treasury shortfall, the governor of Iraq [[Al-Hajjaj ibn Yusuf|al-Hajjaj]] forced peasant converts to return to their lands and subjected them to the taxes again, effectively forbidding peasants to convert to Islam.{{sfn|Cahen|p=561}} In Khorasan, a similar phenomenon forced the native aristocracy to compensate for the shortfall in tax collection out of their own pockets, and they responded by persecuting peasant converts and imposing heavier taxes on poor Muslims.{{sfn|Cahen|p=561}}

The situation where conversion to Islam was penalized in an Islamic state could not last, and the devout [[Umayyad Caliphate|Umayyad]] caliph [[Umar II]] has been credited with changing the taxation system.{{sfn|Cahen|p=561}} Modern historians doubt this account, although details of the transition to the system of taxation elaborated by Abbasid-era jurists are still unclear.{{sfn|Cahen|p=561}} Umar II ordered governors to cease collection of taxes from Muslim converts,{{sfn|Dennett|1950|p=103|ps=. "ʿUmar II, however ordered all converts to be exempt from the poll tax. They paid their land tax as always."}} but his successors obstructed this policy. Some governors sought to stem the tide of conversions by introducing additional requirements such as undergoing circumcision and the ability to recite passages from the Quran.{{sfn|Hoyland|2014|p=199}} According to [[Robert G. Hoyland|Hoyland]], taxation-related grievances of non-Arab Muslims contributed to the opposition movements which resulted in the Abbasid revolution.{{sfn|Hoyland|2014|pp=201–202}} In contrast, Dennett states that it is incorrect to postulate an economic interpretation of the [[Abbasid Revolution]]. The notion of an Iranian population staggering under a burden of taxation and ready to revolt at the first opportunity, as imagined by [[Gerlof van Vloten]], "will not bear the light of careful investigation", he continues.{{sfn|Dennett|1950|p=113}}

Under the new system that was eventually established, kharaj came to be regarded as a tax levied on the land, regardless of the taxpayer's religion.{{sfn|Cahen|p=561}} The poll-tax was no longer levied on Muslims, but treasury did not necessarily suffer and converts did not gain as a result, since they had to pay [[zakat]], which was instituted as a compulsory tax on Muslims around 730.{{sfn|Cahen|p=561}}{{sfn|Hoyland|2014|p=200}} The terminology became specialized during the [[Abbasid Caliphate|Abbasid era]], so that ''kharaj'' no longer meant anything more than land tax, while the term "jizya" was restricted to the poll-tax on dhimmis.{{sfn|Cahen|p=561}}

===India===
[[File:Aurangzeb-portrait.jpg|thumb|upright=1.0|Indian Emperor [[Aurangzeb]], who re-introduced jizya]]
In India, Islamic rulers imposed ''jizya'' on non-Muslims starting with the 11th century.<ref name=jacksonpages284286>{{cite book|last1=Jackson|first1=Peter|title=The Delhi Sultanate: A Political and Military History|date=2003|publisher=[[Cambridge University Press]]|isbn=978-0521543293|pages=284–6}}</ref> The taxation practice included ''jizya'' and ''kharaj'' taxes. These terms were sometimes used interchangeably to mean poll tax and collective tribute, or just called ''kharaj-e-jizya''.<ref>Irfan Habib, Economic History of Medieval India, 1200–1500, Vol VIII, part 1, pp. 78–80. {{ISBN|978-81-317-2791-1}}.</ref>

Jizya was expanded by the [[Delhi Sultanate]]. [[Alauddin Khilji]] legalized the enslavement of the jizya and kharaj defaulters. His officials seized and sold these slaves in growing Sultanate cities where there was a great demand of slave labour.<ref>Fouzia Ahmed (2009), The Delhi Sultanate: A Slave Society or A Society with Slaves?, Pakistan Journal of History and Culture, 30(1): 8–9</ref> The Muslim court historian [[Ziauddin Barani]] recorded that [[Qadi|Qazi]] Mughisuddin of Bayanah advised Alā' al-Dīn that Islam requires imposition of jizya on Hindus, to show contempt and to humiliate the Hindus, and imposing jizya is a religious duty of the Sultan.<ref>{{cite book|last=Elliot|first=H. M. (Henry Miers), Sir|author2=John Dowson|title=The History of India, as Told by Its Own Historians. The Muhammadan Period (Vol 3.)|page=184|chapter=15. Táríkh-i Fíroz Sháhí, of Ziauddin Barani|year=1867|chapter-url=https://archive.org/stream/cu31924073036737#page/n199/mode/2up|publisher=London, Trübner & Co.|quote=Quote&nbsp;– The Sultan then asked, "How are Hindus designated in the law, as payers of tributes or givers of tribute? The Qazi replied, "They are called payers of tribute, and when the revenue officer demands silver from them, they should tender gold. If the officer throws dirt into their mouths, they must without reluctance open their mouths to receive it. The due subordination of the ''zimmi'' is exhibited in this humble payment and by this throwing of dirt in their mouths. The glorification of Islam is a duty. God holds them in contempt, for he says, "keep them under in subjection". To keep the Hindus in abasement is especially a religious duty, because they are the most inveterate enemies of the Prophet, and because the Prophet has commanded us to slay them, plunder them, enslave them and spoil their wealth and property. No doctor but the great doctor ([[Hanafi]]), to whose school we belong, has assented to the imposition of the '''jizya''' (poll tax) on Hindus. Doctors of [[Fiqh|other schools]] allow no other alternative but Death or Islam.}}</ref>

During the early 14th century reign of [[Muhammad bin Tughlaq]], expensive invasions across India and his order to attack China by sending a portion of his army over the Himalayas, emptied the precious metal in the treasury of the Sultanate.<ref name=vincentpages236242/><ref>William Hunter (1903), {{Google books|5IQqAAAAYAAJ|A Brief History of the Indian Peoples|page=124}}, 23rd Edition, pp. 124–8</ref> He ordered minting of coins from base metals with face value of precious metals. This economic experiment failed because Hindus in his Sultanate minted counterfeit coins from base metal in their homes, which they then used for paying jizya.<ref name=vincentpages236242>Vincent A Smith, {{Google books|p2gxAQAAMAAJ|The Oxford History of India: From the Earliest Times to the End of 1911}}, Chapter 2, pp 236–42, [[Oxford University Press]]</ref><ref>[https://www.britannica.com/EBchecked/topic/396460/Muhammad-ibn-Tughluq Muḥammad ibn Tughluq] Encyclopedia Britannica (2009)</ref> In the late 14th century, mentions the memoir of [[Tughlaq dynasty]]'s Sultan [[Firoz Shah Tughlaq]], his predecessor taxed all Hindus but had exempted all Hindu [[Brahmin]]s from jizya; Firoz Shah extended it to also include the Brahmins at a reduced rate.<ref name=vincentpages249251/><ref name=firoz374383>[https://archive.org/stream/cu31924073036737#page/n389/mode/2up Futuhat-i Firoz Shahi] Autobiography of Firoz Shah Tughlaq, Translated y Elliot and Dawson, Volume 3&nbsp;– The History of India, Cornell University, pp 374–83</ref> He also announced that any Hindu who converted to Islam would become exempt from taxes and jizya as well as receive gifts from him.<ref name=vincentpages249251/><ref>{{cite book|last1=Annemarie Schimmel|title=Islam in the Indian Subcontinent|date=1997|publisher=Brill Academic|isbn=978-9004061170|pages=20–23|author1-link=Annemarie Schimmel}}</ref> On those who chose to remain Hindus, he raised the jizya tax rate.<ref name=vincentpages249251>Vincent A Smith, {{Google books|p2gxAQAAMAAJ|The Oxford History of India: From the Earliest Times to the End of 1911}}, Chapter 2, pp. 249–51, [[Oxford University Press]].</ref>

In Kashmir, [[Sikandar Butshikan]] levied jizya on those who objected to the abolition of [[Varna (Hinduism)|hereditary ''varnas'']], allegedly at the behest of his neo-convert minister Suhabhatta.<ref>''Kingship in Kaśmīr (AD 1148‒1459); From the Pen of Jonarāja, Court Paṇḍit to Sulṭān Zayn al-‛Ābidīn''. Edited by Walter Slaje. With an Annotated Translation, Indexes and Maps. [Studia Indologica Universitatis Halensis. 7.] Halle 2014. {{ISBN|978-3-86977-088-8}}</ref><ref name=":1">{{Cite book|last=Slaje|first=Walter|url=https://www.academia.edu/42709412|title=Brahma's Curse : Facets of Political and Social Violence in Premodern Kashmir|year=2019|isbn=978-3-86977-199-1|series=Studia Indologica Universitatis Halensis - 13|pages=36|chapter=What Does it Mean to Smash an Idol? Iconoclasm in Medieval Kashmir as Reflected by Contemporaneous Sanskrit Sources}}</ref> [[Ahmad Shah I|Ahmad Shah]] (1411–1442), a ruler of [[Gujarat]], introduced the Jizyah in 1414 and collected it with such strictness that many people converted to Islam to evade it.<ref>Satish C. Misra, ''The Rise of Muslim Power in Gujarat'' (Bombay, 1963), p.175.</ref>

Jizya was later abolished by the third [[Mughal Empire|Mughal]] emperor [[Akbar]], in 1564.<ref>{{Cite web|url=https://archive.org/details/satishchandrahistoryofmedievalindia/page/n41/mode/2up|title=Satish Chandra History Of Medieval India|via=Internet Archive}}</ref><ref name=":13">{{Cite book|last=Truschke|first=Audrey|url=https://www.degruyter.com/view/title/590382|title=Aurangzeb : The Life and Legacy of India's Most Controversial King|date=2020-07-20|publisher=[[Stanford University Press]]|isbn=978-1-5036-0259-5|pages=66–77|language=en|chapter=5. Moral Man and Leader|doi=10.1515/9781503602595-009|s2cid=243691670|chapter-url=https://www.degruyter.com/document/doi/10.1515/9781503602595-009/html}}</ref> However, in 1679, Aurangzeb chose to re-impose jizya on non-Muslim subjects in lieu of military service, a move that was sharply critiqued by many Hindu rulers and Mughal court-officials.<ref>{{cite web|author=Lal|first=Vinay|author-link=Vinay Lal|title=Aurangzeb, Akbar, and the Communalization of History|url=http://southasia.ucla.edu/history-politics/mughals-and-medieval/aurangzeb/communalization-of-history/|website=Manas}}</ref><ref name=":13" /><ref name=":02">{{Cite web|last=Lal|first=Vinay|author-link=Vinay Lal|title=Aurangzeb's Fatwa on Jizya|url=http://southasia.ucla.edu/history-politics/mughals-and-medieval/aurangzeb/aurangzebs-fatwa-jizya/|access-date=2021-02-05|website=MANAS|language=en-US}}</ref><ref>{{Cite journal|last=Chandra|first=Satish|year=1969|title=Jizyah and the State in India during the 17th Century|url=https://www.jstor.org/stable/3596130|journal=Journal of the Economic and Social History of the Orient|volume=12|issue=3|pages=322–340|doi=10.2307/3596130 |jstor=3596130|issn=0022-4995|url-access=subscription}}</ref> The specific amount varied with the socioeconomic status of a subject and tax-collection were often waived for regions hit by calamities; also, monks, [[musta'min]]s, women, children, elders, the handicapped, the unemployed, the ill, and the insane were all perpetually exempted.<ref>{{Cite book|last1=Aurangzeb|first1=Emperor of Hindustan|url=http://archive.org/details/rukaatialamgirio00aurarich|title=Ruka'at-i-Alamgiri; or, Letters of Aurungzebe, with historical and explanatory notes;|last2=Jamshedji Hormasji Bilimoriya|date=1908|publisher=London : Luzac [etc., etc.]|others=University of California Libraries}}</ref><ref name=":02" /><ref>{{Cite book|last=Truschke|first=Audrey|url=https://www.degruyter.com/view/title/590382|title=Aurangzeb: The Life and Legacy of India's Most Controversial King|date=2017-01-01|publisher=[[Stanford University Press]]|isbn=978-1-5036-0259-5|pages=89–100|chapter=7. Later Years|doi=10.1515/9781503602595-011|s2cid=242351847|chapter-url=https://www.degruyter.com/document/doi/10.1515/9781503602595-011/html}}</ref> The collectors were mandated to be Muslims.<ref name=":13" /> In some areas revolts led to its periodic suspension such as the 1704 AD suspension of jizya in [[Deccan Plateau|Deccan region]] of India by Aurangzeb.<ref>Markovits, C. (Ed.). (2002). ''A History of Modern India: 1480–1950'', Anthem Press. pp. 109–12.</ref>

===Southern Italy===
After the [[Norman conquest of Sicily]], taxes imposed on the Muslim minority were also called the ''jizya'' (locally spelled ''gisia'').<ref name=gisia/> This poll tax was a continuation of the jizya imposed on non-Muslims in the [[Emirate of Sicily]] and [[Emirate of Bari|Bari]] by [[History of Islam in southern Italy|Islamic rulers of southern Italy]], before the Norman conquest.<ref name=gisia>Shlomo Simonsohn, Between Scylla and Charybdis: The Jews in Sicily, Brill, {{ISBN|978-9004192454}}, pp 24, 163</ref>

===Ottoman Empire===
{{see also|Devshirme}}
[[File:Jizya document Chokmanovo 1615.jpg|thumb|A jizya document from 17th century [[Ottoman Empire]].]]
{{Taxation in the Ottoman Empire sidebar}}

Jizya collected from Christian and Jewish communities was among the main sources of tax income of the Ottoman treasury.<ref name=opp287/> In some regions, such as Lebanon and Egypt, jizya was payable collectively by the Christian or the Jewish community, and was referred to as ''maqtu''—in these cases the individual rate of jizya tax would vary, as the community would pitch in for those who could not afford to pay.<ref>Stefan Winter (2012), The Shiites of Lebanon under Ottoman Rule, 1516–1788, [[Cambridge University Press]], {{ISBN|978-1107411432}}, p. 64.</ref><ref>Encyclopaedia of Islam, 2nd Edition. Edited by: P. Bearman et al (1960), {{ISBN|9789004161214}}, Jizya</ref>{{Page needed|date=November 2015}}

The Ottoman state also collected Jizya from Muslim and non-Muslim groups they registered as Gypsy (Kıpti), such as [[Romani people|Roma]] in Western Anatolia and Balkans and [[Abdal people (West Asia)|Abdals]], [[Dom people|Doms]] and [[Lom people|Loms]] in [[Kastamonu]], [[Çankırı]]-[[Tosya]], [[Ankara]], [[Malatya]], [[Harput]], [[Antep]], and [[Aleppo]] no later than late 17th century. Abdals and [[Tahtacı]]s in Teke ([[Antalya]]) were affiliated with another fiscal category, ifraz-ı zulkadriyye, until 1858, when the Ottoman reformers incorporated the fixed tax of relevant groups into the Gypsy poll tax.<ref>{{cite journal |last= Yılgür |first= Egemen |title= The 1858 Tax Reform and the Other Nomads in Ottoman Asia |year= 2023 |journal=Middle Eastern Studies |volume= 60 |issue= 2 |pages=1–20 |doi= 10.1080/00263206.2023.2185882 |url= https://www.tandfonline.com/doi/full/10.1080/00263206.2023.2185882|url-access= subscription }}</ref>

===Abolition===
In [[Iran|Persia]], ''jizya'' was paid by the [[Zoroastrian]] minority until 1884, when it was removed by pressure on the [[Qajar dynasty|Qajar]] government from the Persian Zoroastrian Amelioration Fund.<ref>"The Zoroastrians who remained in Persia (modern Iran) after the Arab–Muslim conquest (7th century AD) had a long history as outcasts. Although they purchased some toleration by paying the jizya (poll tax), not abolished until 1882, they were treated as an inferior race, had to wear distinctive garb, and were not allowed to ride horses or bear arms." [http://concise.britannica.com/ebc/article-9035741/Gabars Gabars], ''[[Encyclopædia Britannica]]''. 2007. Britannica Concise Encyclopedia. 29 May 2007.{{full citation needed|date=November 2015}}</ref>

The ''jizya'' was eliminated in [[Algeria]] and [[Tunisia]] in the 19th century, but continued to be collected in Morocco until the first decade of the 20th century (these three dates of abolition coincide with the French colonization of these countries).<ref>"Though in Tunisia and Algeria the ''jizya/kharaj'' practice was eliminated during the 19th century, [[Moroccan Jew]]ry still paid these taxes as late as the first decade of the twentieth century." Michael M. Laskier, ''North African Jewry in the Twentieth Century: Jews of Morocco, Tunisia and Algeria'', NYU Press, 1994, p. 12.</ref>

The Ottoman Empire abolished the ''jizya'' in 1856. It was replaced with a new tax, which non-Muslims paid in lieu of military service. It was called ''baddal-askari'' (lit. 'military substitution'), a tax exempting Jews and Christians from military service. The [[Kurdish Jews|Jews of Kurdistan]], according to the scholar Mordechai Zaken, preferred to pay the "baddal" tax in order to redeem themselves from military service. Only those incapable of paying the tax were drafted into the army. Zaken says that paying the tax was possible to an extent also during the war and some Jews paid 50 gold liras every year during [[World War I]]. According to Zaken, "in spite of the forceful conscription campaigns, some of the Jews were able to buy their exemption from conscription duty." Zaken states that the payment of the ''baddal askari'' during the war was a form of bribe that bought them at most a one-year deferment."<ref>Mordechai Zaken, ''Jewish Subjects and their Tribal Chieftains in Kurdistan: A Study in Survival'', Brill, 2007, pp. 280–284–71.</ref>

==In recent times==
The jizya is no longer imposed by Muslim states.<ref name=iwt738/>{{sfn|Cahen|p=562}} Nevertheless, there have been reports of non-Muslims in areas controlled by the Pakistani Taliban and ISIS being forced to pay the jizya.<ref name=ipt-p283/><ref name="raqqa"/>

In 2009, officials in the [[Peshawar]] region of Pakistan claimed that members of the [[Taliban]] forced the payment of ''jizya'' from Pakistan's minority [[Sikhs in Pakistan|Sikh community]] after occupying some of their homes and kidnapping a Sikh leader.<ref>{{cite web|url=http://www.tribuneindia.com/2009/20090417/world.htm#6|title=Sikhs pay Rs 20 million as 'tax' to Taliban|work=The Tribune|date=16 April 2009|access-date=30 October 2015}}</ref> In 2014, the [[Islamic State of Iraq and the Levant]] (ISIL) announced that it intended to extract jizya from Christians in the city of [[Raqqa]], Syria, which it controlled.{{Citation needed|date=September 2024}}

In June, the [[Institute for the Study of War]] reported that [[Islamic State of Iraq and the Levant|ISIL]] claims to have collected the ''fay'', i.e. jizya and kharaj.<ref name="ISWJune30">{{cite web|last1=Caris|first1=Charlie|title=The Islamic State Announces Caliphate|url=http://iswiraq.blogspot.co.uk/2014/06/the-islamic-state-announces-caliphate.html|publisher=Institute for the Study of War|access-date=1 July 2014}}</ref>

The late Islamic scholar [[Abul A'la Maududi]], of [[Pakistan]], said that Jizya should be re-imposed on non-Muslims in a Muslim nation.<ref name="esposito-shahin-149" /> [[Yusuf al-Qaradawi]] of [[Egypt]] also held that position in the mid-1980s;<ref name="rsp101102">{{cite book|last=Scott|first=Rachel|title=The challenge of political Islam non-Muslims and the Egyptian state|url=https://archive.org/details/challengepolitic00scot|url-access=limited|publisher=[[Stanford University Press]]|location=Stanford, Calif|year=2010|isbn=978-0-8047-6906-8|page=[https://archive.org/details/challengepolitic00scot/page/n117 101]|quote=In the mid-1980s Yusuf al-Qaradawi argued that non-Muslims should not serve in the army and should pay the jizya on the basis that the Islamic state is best protected by those who believe in it.}}</ref> however, he later reconsidered his legal opinion on this point, stating: "[n]owadays, after [[Conscription|military conscription]] has become compulsory for all [[Citizenship|citizens]]—Muslims and non-Muslims—there is no longer room for any payment, whether by name of jizya or any other."<ref name="Qaradawi">{{cite book|url=https://archive.org/stream/qaradawi.net/026%20%D8%A7%D9%84%D8%AF%D9%8A%D9%86%20%D9%88%D8%A7%D9%84%D8%B3%D9%8A%D8%A7%D8%B3%D8%A9%20%D8%AA%D8%A3%D8%B5%D9%8A%D9%84%20%D9%88%20%D8%B1%D8%AF%20%D8%B4%D8%A8%D9%87%D8%A7%D8%AA#page/n0/mode/2up|first1=Yūsuf|last1=al-Qaraḍāwī|author-link=Yusuf al-Qaradawi|date=2007|title=al-Dīn wa-al-siyāsah : taʼṣīl wa-radd shubuhāt|script-title=ar:الدين والسياسة : تأصيل ورد شبهات|page=157|location=[[Dublin]]|publisher=European Council for Fatwa and Research}} Quote: «و اليوم بعد أن أصبح التجنيد الإجباري مفروضا على كل المواطنين − مسلمين و غير مسلمين − لم يعد هناك مجال لدفع أي مال، لا باسم جزية، و لا غيرها.» Translation: "Nowadays, after military conscription has become compulsory for all citizens&nbsp;— Muslims and non-Muslims&nbsp;— there is no longer room for any payment, whether by name of ''jizya'', or any other." ([https://archive.org/stream/qaradawi.net/026%20%D8%A7%D9%84%D8%AF%D9%8A%D9%86%20%D9%88%D8%A7%D9%84%D8%B3%D9%8A%D8%A7%D8%B3%D8%A9%20%D8%AA%D8%A3%D8%B5%D9%8A%D9%84%20%D9%88%20%D8%B1%D8%AF%20%D8%B4%D8%A8%D9%87%D8%A7%D8%AA#page/n155/mode/2up online])</ref> According to Khaled Abou El Fadl, moderate Muslims generally reject the [[Dhimmi|dhimma system]], which encompasses jizya, as inappropriate for the age of nation-states and [[Democracy|democracies]].<ref name="HarperOne"/>

==Assessment and historical context==
{{see also|Taxation of the Jews in Europe}}

Some authors have characterized the complex of land and poll taxes in the pre-Abbasid era and implementation of the jizya poll tax in early modern South Asia as discriminatory and/or oppressive,{{sfn|Hoyland|2014|p=198|ps=. "The most contentious aspect of this discriminatory policy was taxation. Initially, as one would expect, the Arabs, as conquerors and soldiers/rulers, did not pay any taxes. The (adult male) conquered people, on the other hand, all paid tax, irrespective of their religion or ethnicity, unless they were granted an exemption in return for providing military service or spying or the like."}}{{sfn|Stillman|1979|p=28}}<ref name=jamalmalik>{{cite book|last=Malik|first=Jamal|title=Islam in South Asia a short history|publisher=Brill|location=Leiden, Netherlands|year=2008|isbn=978-90-04-16859-6|page=69|quote=It is to be noted that this tax was collected in lieu of military service, but the problem gets compounded when we learn that so many Hindus fought in Muslim armies. It was only with expanding Muslim rule by the later half of the fourteenth century, that ''jizya'' was levied on non-Muslims as a discriminatory tax, but was relaxed here and there.}}</ref><ref>Chandra, S. (1969), Jizyah and the State in India during the 17th Century, Journal de l'histoire economique et sociale de l'Orient, p. 339. Quote: "Politically, the greatest objection to ''jizyah'' was that it harassed and alienated some of the most influential sections of the Hindus, namely the urban masses [...] These people were subjected to great harassment and oppression by the collectors of ''jizyah'', and in retaliation resorted on a number of occasions to ''hartal'' and public demonstrations."</ref><ref>{{cite book|last=Markovits|first=Claude|title=A history of modern India, 1480–1950|publisher=Anthem|location=London|year=2004|isbn=978-1-84331-152-2|page=30|quote=the ''jizya'' [was] the symbol par excellence of the superiority of Muslims over non-Muslims: it is highly doubtful that it was in reality levied as a tax distinct from the land tax; the terms ''jizya'' and ''kharaj'' are interchangeable in the texts dating from this time. The extremely theoretical nature of this discrimination must be kept in mind when there is reference to its abolition or its restoration under the Moguls.}}</ref> and the majority of Islamic scholars, amongst whom are [[Al-Nawawi]] and [[Ibn Qudamah]], have criticized humiliating aspects of its collection as contrary to Islamic principles.{{sfn|Dagli|2013|pp=82–3}}<ref name="Nawawi2"/><ref>Takim, L. (2007), Holy Peace or Holy War: Tolerance and Co-existence in the Islamic Juridical Tradition, Islam and Muslim Societies, 4(2). pp. 14–6</ref><ref name="Buti3">{{cite book|author-link=Muhammad Sa'id Ramadan al-Buti|first1=Muhammad Sa'id|last1=Ramadan al-Buti|url=https://archive.org/stream/elbouti/jihad#page/n0/mode/2up|title=Al-Jihād fī'l-Islām|publisher=Dār al-Fikr|place=[[Damascus]]|date=2005|pages=132–3}} Quote: «تزيدات مبتدعة في طريقة استحصال الرسم أو الضريبة التي تسمى الجزية. و في معاملة الكتابيين عموماً، لم نقرأها في القرآن، و لم نجد دليلاً عليها في سنَّة عن رسول الله ﷺ، و إنما ذكرها بعض متأخري الفقهاء. [...] و قد أنكر محققو الفقهاء على إختلاف مذاهبهم، هده التزايدات المبتدعة، و المقحمة في أحكام الشرع و مبادئه، و حذروا من اعتمادها و الأخذ بها.» Translation: "Heretical additions in the collection methods of the tax that is called the ''jizya'', and in the common behavior with the People of the Book in general, that we didn't read in the Qur'an, and that we didn't find evidence for in the Sunnah of the Prophet of God&nbsp;– Peace be upon him, but that was mentioned by some later jurists (''fuqahā''). [...] In point of fact, leading scholars (''muḥaqqiqū'') of jurisprudence, despite their differences in their respective schools of jurisprudence (''madhāhib''), have denied and refuted these heretical innovations, that were intrusive in the rules and principles of the Law, and they warned against following and taking them."</ref> Discriminatory regulations were utilized by many pre-modern polities.<ref>{{cite book|last=Emon|first=Anver|title=Religious pluralism and Islamic law|publisher=Oxford University Press|location=Oxford, United Kingdom|year=2012|isbn=978-0-19-966163-3|page=98|quote=Imposing poll-taxes and other regulatory measures on minority religious communities was not unique to the Islamic tradition. Rather, discriminatory regulations were utilized by many polities throughout antiquity, late antiquity, and the medieval period.}}</ref> However, W. Cleveland and M. Bunton assert that dhimma status represented "an unusually tolerant attitude for the era and stood in marked contrast to the practices of the [[Byzantine Empire]]". They add that the change from the Byzantine and Persian rule to Arab rule lowered taxes and allowed dhimmis to enjoy a measure of communal autonomy.<ref>{{cite book|last1=Victoria|first1=William L. Cleveland, late of Simon Fraser University, Martin Bunton, University of|title=A history of the modern Middle East|date=2013|publisher=Westview Press|location=New York|isbn=978-0813348346|page=13|edition=Fifth}}</ref> According to [[Bernard Lewis]], available evidence suggests that the change from Byzantine to Arab rule was "welcomed by many among the subject peoples, who found the new yoke far lighter than the old, both in taxation and in other matters".<ref>{{cite book|last=Lewis|first=Bernard|year=2002|title=Arabs in History|page=[https://archive.org/details/arabsinhistory00bern/page/57 57]|publisher=OUP Oxford |isbn=978-0-19280-31-08|url=https://archive.org/details/arabsinhistory00bern/page/57 }}</ref>

[[Ira Lapidus]] writes that the Arab-Muslim conquests followed a general pattern of nomadic conquests of settled regions, whereby conquering peoples became the new military elite and reached a compromise with the old elites by allowing them to retain local political, religious, and financial authority.<ref name="Lapidus">{{Cite book|last=Lapidus|first=Ira M.|author-link=Ira M. Lapidus|title=A History of Islamic societes|publisher=[[Cambridge University Press]]|url=https://books.google.com/books?id=kFJNBAAAQBAJ|year=2014|page=53|isbn=9780521514309 }}</ref> Peasants, workers, and merchants paid taxes, while members of the old and new elites collected them.<ref name="Lapidus"/> Payment of various taxes, the total of which for peasants often reached half of the value of their produce, was not only an economic burden, but also a mark of social inferiority.<ref name="Lapidus"/>

[[Norman Stillman]] writes that although the tax burden of the Jews under early Islamic rule was comparable to that under previous rulers, Christians of the Byzantine Empire (though not Christians of the Persian empire, whose status was similar to that of the Jews) and Zoroastrians of Iran shouldered a considerably heavier burden in the immediate aftermath of the Arab conquests.{{sfn|Stillman|1979|p=28}} He writes that escape from oppressive taxation and social inferiority was a "great inducement" to conversion and flight from villages to Arab garrison towns, and many converts to Islam "were sorely disappointed when they discovered that they were not to be permitted to go from being tribute bearers to pension receivers by the ruling Arab military elite," before their numbers forced an overhaul of the economic system in the 8th century.{{sfn|Stillman|1979|p=28}}

The influence of jizya on conversion has been a subject of scholarly debate.<ref name="Tramontana">{{cite journal|last=Tramontana|first=Felicita|title=The Poll Tax and the Decline of the Christian Presence in the Palestinian Countryside in the 17th Century|journal=Journal of the Economic and Social History of the Orient|volume=56|issue=4–5|year=2013|pages=631–652|doi=10.1163/15685209-12341337|quote=The (cor)relation between the payment of the poll-tax and conversion to Islam, has long been the subject of scholarly debate. At the beginning of the twentieth century scholars suggested that after the Muslim conquest the local populations converted ''en masse'' to evade the payment of the poll tax. This assumption has been challenged by subsequent research. Indeed Dennett's study clearly showed that the payment of the poll tax was not a sufficient reason to convert after the Muslim conquest and that other factors—such as the wish to retain social status—had greater influence. According to Inalcik the wish to evade payment of the jizya was an important incentive for conversion to Islam in the Balkans, but Anton Minkov has recently argued that taxation was only one of a number of motivations.}}</ref> [[Julius Wellhausen]] held that the poll tax amounted to so little that exemption from it did not constitute sufficient economic motive for conversion.{{sfn|Dennett|1950|p=10|ps=. "Wellhausen makes the assumption that the poll tax amounted to so little that exemption from it did not constitute sufficient economic motive for conversion."}} Similarly, [[Thomas Walker Arnold|Thomas Arnold]] states that jizya was "too moderate" to constitute a burden, "seeing that it released them from the compulsory military service that was incumbent on their Muslim fellow subjects." He further adds that converts escaping taxation would have to pay the legal alms, zakat, that is annually levied on most kinds of movable and immovable property.<ref name="ArnoldPoI7">{{cite book|first=Thomas|last=Walker Arnold|author-link=Thomas Walker Arnold|publisher=[[Constable & Robinson|Constable & Robinson Ltd]]|date=1913|title=Preaching of Islam: A History of the Propagation of the Muslim Faith|url=https://archive.org/details/preachingofislam00arno|pages=[https://archive.org/details/preachingofislam00arno/page/59 59]|quote=... but this jizyah was too moderate to constitute a burden, seeing that it released them from the compulsory military service that was incumbent on their Muslim fellow-subjects. Conversion to Islam was certainly attended by a certain pecuniary advantage, but his former religion could have had but little hold on a convert who abandoned it merely to gain exemption from the jizyah; and now, instead of jizyah, the convert had to pay the legal alms, zakāt, annually levied on most kinds of movable and immovable property.}} ([https://archive.org/stream/preachingofislam00arno#page/58/mode/2up online])</ref> Other early 20th century scholars suggested that non-Muslims converted to Islam ''en masse'' in order to escape the poll tax, but this theory has been challenged by more recent research.<ref name="Tramontana"/> Daniel Dennett has shown that other factors, such as desire to retain social status, had greater influence on this choice in the early Islamic period.<ref name="Tramontana"/> According to [[Halil İnalcık]], the wish to avoid paying the jizya was an important incentive for conversion to Islam in the Balkans, though Anton Minkov has argued that it was only one among several motivating factors.<ref name="Tramontana"/>

[[Mark R. Cohen]] writes that despite the humiliating connotations and the financial burden, the jizya paid by Jews under Islamic rule provided a "surer guarantee of protection from non-Jewish hostility" than that possessed by Jews in the Latin West, where Jews "paid numerous and often unreasonably high and arbitrary taxes" in return for official protection, and where treatment of Jews was governed by charters which new rulers could alter at will upon accession or refuse to renew altogether.{{sfn|Cohen|2008|pp=72–73}} The [[Pact of Umar]], which stipulated that Muslims must "do battle to guard" the dhimmis and "put no burden on them greater than they can bear", was not always upheld, but it remained "a steadfast cornerstone of Islamic policy" into early modern times.{{sfn|Cohen|2008|pp=72–73}}

Yaser Ellethy states that the "insignificant amount" of the jizya, as well as its progressive structure and exemptions leave no doubt that it was not imposed to persecute people or force them to convert.{{sfn|Ellethy|2014|p=181|ps=. "[...] the insignificant amount of this yearly tax, the fact that it was progressive, that elders, poor people, handicapped, women, children, monks and hermits were exempted, leave no doubt about exploitation or persecution of those who did not accept Islam. Comparing its amount to the obligatory zaka which an ex-dhimmi should give to the Muslim state in case he converts to Islam dismisses the claim that its aim was forced conversions to Islam."}} Niaz A. Shah states that ''jizya'' is "partly symbolic and partly commutation for military service. As the amount is insignificant and exemptions are many, the symbolic nature predominates."{{sfn|Shah|2008|pp=19–20}} [[Muhammad Abdel-Haleem]] states, "[t]he jizya is a very clear example of the acceptance of a multiplicity of cultures within the Islamic system, which allowed people of different faiths to live according to their own faiths, all contributing to the well-being of the state, Muslims through ''[[Zakat|zakāt]]'', and the ''ahl al-dhimma'' through ''jizya''."{{sfn|Abdel-Haleem|2012|p=86}}

In his essay, ethnographer [[Shelomo Dov Goitein]] highlighted the limitation of studying the potential economic and other adverse social consequences of the jizya without any reference to non-Muslim sources:<ref>{{cite book|url=https://www.jstor.org/stable/3596268|title=Evidence on the Muslim Poll Tax from Non Muslim Sources|pages=278–279|jstor=3596268 }}</ref>
{{blockquote|There is no subject of Islamic social history on which the present writer had to modify his views so radically while passing from literary to documentary sources, i.e., from the study of Muslim books to that of the records of the Cairo Geniza as the jizya...or the poll tax to be paid by non-Muslims. It was of course, evident that the tax represented a discrimination and was intended, according to the Koran's own words, to emphasize the inferior status of the non-believers. It seemed, however, that from the economic point of view, it did not constitute a heavy imposition, since it was on a sliding scale, approximately one, two, and four dinars, and thus adjusted to the financial capacity of the taxpayer. This impression proved to be entirely fallacious, for it did not take into consideration the immense extent of poverty and privation experienced by the masses, and in particular, their persistent lack of cash, which turned the "season of the tax" into one of horror, dread, and misery.}}

In 2016, Muslim scholars from more than 100 countries signed the [[Marrakesh Declaration]], a document that called for a new Islamic jurisprudence based on the recognition of [[civic nationalism]] based governments, implying that the dhimmī system is inapplicable in the modern era in relation to the time of the writing of the Qur'an.<ref name="Britannica-Afsaruddin"/>

==See also==
* [[Dhimmi]]
* [[Kharaj]]
* [[Leibzoll]]
* [[Millet (Ottoman Empire)|Ottoman Millet system]]
* [[Rav akçesi]]
* [[Taxation of the Jews in Europe]]
* [[Tolerance tax]]
* [[Al-Kaffarah]]
* [[Religious discrimination]]
* [[1942 wealth tax in Turkey]]

==References==
===Notes===
{{notelist}}

===Citations===
{{reflist|33em}}

===Sources===
{{refbegin|33em}}
* {{cite book|first=Abdullah Yusuf|last=Ali|author-link=Abdullah Yusuf Ali|title=The Holy Quran|publisher=King Fahd Holy Qur'an Printing Complex|location=Medina|year=1991}}
* {{cite book|first=Khaled|last=Abou Al-Fadl|year=2002|author-link=Khaled Abou Al-Fadl|title=The Place of Tolerance in Islam|publisher=[[Beacon Press]]|isbn=978-0-8070-0229-2|url-access=registration|url=https://archive.org/details/placeoftolerance0000abou}}
* {{cite journal|first=Muhammad|last=Abdel-Haleem|author-link=Muhammad Abdel-Haleem|title=The jizya Verse (Q. 9:29): Tax Enforcement on Non-Muslims in the First Muslim State|journal=Journal of Qur'anic Studies|year=2012|issn=1465-3591|volume=14|issue=2|doi=10.3366/jqs.2012.0056|pages=72–89}}
*{{cite journal |title=The concept of Jizya in early Islam |first=Ziauddin |last=Ahmed |journal=Islamic Studies |volume=14 |pages=293–305 |number=4 |year=1975 |jstor=20846971}}
* Aisha Y. Musa "[https://colgate.academia.edu/AishaMusa/Papers/1183861/_jizya_Toward_a_more_Quranically_based_Understanding_of_a_Historically_Problematic_Term_ jizya: Towards a Qur'ānically-based understanding of a Historically Problematic Term", in ''Transcendental Thought''], November 2011.
* {{cite book|last=Lambton|first=Ann|author-link=Ann Lambton|title=State and Government in Medieval Islam|publisher=Taylor and Francis|location=Hoboken|year=2013|isbn=978-1-136-60521-5}}
* {{cite book|last1=Cahen|first1=Claude|author-link=Claude Cahen|title=Encyclopaedia of Islam|publisher=[[Brill Publishers|Brill]]|chapter=Ḏj̲izzya|volume=2|edition=2nd}}
* {{cite book|last=Bravmann|first=M. M.|title=The spiritual background of early Islam studies in ancient Arab concepts|publisher=Brill|location=Leiden Boston|year=2009|isbn=978-90-04-17200-5}}
* Cleveland, William L. ''A History of the Modern Middle East'', Westview Press, Nov 1, 1999. {{ISBN|0-8133-3489-6}}
* Choudhury, Masudul Alam; Abdul Malik, Uzir (1992). ''The Foundations of Islamic Political Economy''. Hampshire: The Macmillan Press. {{ISBN|0312068549}}.
* {{cite book|first=Daniel Clement|last=Dennett|date=1950|title=Conversion and the Poll Tax in Early Islam|publisher=[[Harvard University Press]]|isbn=9780674331594}}
* {{cite book|first1=Yaser|last1=Ellethy|date=2014|title=Islam, Context, Pluralism and Democracy: Classical and Modern Interpretations (Islamic Studies Series)|publisher=[[Routledge]]|isbn=978-1138800304}}
* [[Fred Donner|Donner, Fred McGraw]] (1981). ''[http://www.fordham.edu/halsall/med/donner.html The Early Islamic Conquests]'', [[Princeton University Press]].
* {{Cite book|last=Hoyland|first=Robert G.|author-link=Robert G. Hoyland|title=In Gods Path: The Arab Conquests and the Creation of an Islamic Empire|url=https://books.google.com/books?id=zvmKBAAAQBAJ|year=2014|publisher=[[Oxford University Press]]|isbn=9780190209650}}
* Narain, Harsh (1990). Jizyah and the spread of Islam. New Delhi: Voice of India.
* Hunter, Shireen; Malik, Huma; Senturk, Recep (2005). ''Islam and Human Rights: Advancing a U.S.-Muslim Dialogue''. [[Center for Strategic and International Studies]].
* {{Cite book|title=War and Peace in Islam: The Uses and Abuses of Jihad|last1=H.R.H. Prince|first1=Ghazi Muhammad|publisher=The Islamic Texts Society Cambridge|year=2013|isbn=978-1-903682-83-8|last2=Ibrahim|first2=Kalin|author3-link=Mohammad Hashim Kamali|last3=Mohammad Hashim|first3=Kamali|url=http://rissc.jo/books/War-Peace-Islam.pdf|ref=CITEREFGhaziKalinKamali2013|author2-link=Ibrahim Kalin|author1-link=Prince Ghazi bin Muhammad|access-date=2015-12-11|archive-date=2017-07-09|archive-url=https://web.archive.org/web/20170709055514/http://rissc.jo/books/War-Peace-Islam.pdf|url-status=dead}}
* {{Cite book|first=Mahmoud|last=Shaltut|title=The Qur'an and Combat|volume=War and Peace in Islam: The Uses and Abuses of Jihad|editor=[[Prince Ghazi bin Muhammad]]|editor2=[[Ibrahim Kalin]]|editor3=[[Mohammad Hashim Kamali]]|publisher=The Islamic Texts Society Cambridge|year=2013|isbn=978-1-903682-83-8|url=http://rissc.jo/books/War-Peace-Islam.pdf|access-date=2015-12-11|archive-date=2017-07-09|archive-url=https://web.archive.org/web/20170709055514/http://rissc.jo/books/War-Peace-Islam.pdf|url-status=dead}}
* {{Cite book|first=Ibrahim|last=Kalin|title=Islam and Peace: A Survey of the Sources of Peace in the Islamic Tradition|volume=War and Peace in Islam: The Uses and Abuses of Jihad|editor=[[Prince Ghazi bin Muhammad]]|editor2=[[Ibrahim Kalin]]|editor3=[[Mohammad Hashim Kamali]]|publisher=The Islamic Texts Society Cambridge|year=2013|isbn=978-1-903682-83-8|url=http://rissc.jo/books/War-Peace-Islam.pdf|access-date=2015-12-11|archive-date=2017-07-09|archive-url=https://web.archive.org/web/20170709055514/http://rissc.jo/books/War-Peace-Islam.pdf|url-status=dead}}
* {{Cite book|first=Caner|last=Dagli|title=Jihad and the Islamic Law of War|volume=War and Peace in Islam: The Uses and Abuses of Jihad|editor=[[Prince Ghazi bin Muhammad]]|editor2=[[Ibrahim Kalin]]|editor3=[[Mohammad Hashim Kamali]]|publisher=The Islamic Texts Society Cambridge|year=2013|isbn=978-1-903682-83-8|url=http://rissc.jo/books/War-Peace-Islam.pdf|access-date=2015-12-11|archive-date=2017-07-09|archive-url=https://web.archive.org/web/20170709055514/http://rissc.jo/books/War-Peace-Islam.pdf|url-status=dead}}
* {{cite book|last=Esposito|first=John L.|author-link=John Esposito|date=1998|title=Islam: The Straight Path|publisher=[[Oxford University Press]]|isbn=978-0-19-511233-7|title-link=Islam: The Straight Path}}
* {{cite book|last=Stillman|first=Norman|author-link=Norman Stillman|title=The Jews of Arab lands : a history and source book|publisher=Jewish Publication Society of America|location=Philadelphia|year=1979|isbn=978-0-8276-0198-7}}
* {{cite book|first=Niaz A.|last=Shah|title=Self-Defense in Islamic and International Law: Assessing Al-Qaeda and the Invasion of Iraq|publisher=[[Palgrave Macmillan]]|year=2008|isbn=978-0230606180}}
* [[Shelomo Dov Goitein|Goiten, S.D.]] "Evidence on the Muslim [[Tax per head|Poll Tax]] from Non-Muslim Sources", ''Journal of the Economic and Social History of the Orient 1963'', Vol. 6.
* {{cite book
|first=Thomas
|last=Walker Arnold
|author-link=Thomas Walker Arnold
|publisher=[[Constable & Robinson|Constable & Robinson Ltd]]
|date=1913
|title=Preaching of Islam: A History of the Propagation of the Muslim Faith
|url=https://archive.org/details/preachingofislam00arno
}}
* {{cite book|last=Cohen|first=Mark R.|author-link=Mark R. Cohen|title=Under crescent and cross : the Jews in the Middle Ages|publisher=Princeton University Press|location=Princeton|year=2008|isbn=978-0-691-13931-9}}
* Seed, Patricia. ''Ceremonies of Possession in Europe's Conquest of the New World, 1492–1640'', [[Cambridge University Press]], Oct 27, 1995, {{ISBN|0-521-49757-4}}.
* {{cite book|last=Tritton|first=A. S.|title=Caliphs and their non-Muslim subjects : a critical study of the covenant of ʻUmar|publisher=Routledge|location=London New York|year=2008|isbn=978-0-415-61181-7}}
* [[William Montgomery Watt|Watt, William Montgomery]] (1980), ''Islamic Political Thought: The Basic Concepts'' (Edinburgh: Edinburgh University Press).
{{refend}}

==External links==
{{Wikiquote}}
* [https://www.britannica.com/eb/article-9043677/jizya Jizya]&nbsp;– ''Encyclopædia Britannica''
{{Islam topics|Law}}
{{Authority control}}

[[Category:Abbasid Caliphate]]
[[Category:Abolished taxes]]
[[Category:Arabic words and phrases in Sharia]]
[[Category:Economy of the medieval Islamic world]]
[[Category:History of taxation]]
[[Category:Islam and other religions]]
[[Category:Persecution of Christians by Muslims]]
[[Category:Persecution of Hindus]]
[[Category:Poll taxes]]
[[Category:Taxation in Islam]]
[[Category:Taxation in the Ottoman Empire]]
[[Category:Taxation of foreigners]]
[[Category:Umayyad Caliphate]]
[[Category:Islamic economic jurisprudence]]
[[Category:Religious taxation]]