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Jizya or jizyah (Arabic: جزية ǧizyah IPA: [dʒizja]; Ottoman Turkish: cizye) is a religiously required per capita yearly tax historically levied by Islamic states on certain non-Muslim subjects (dhimmis) permanently residing in Muslim lands under Islamic law. Muslim jurists required adult, free, sane males among the dhimma community to pay the jizya while exempting women, children, elders, handicapped, monks, hermits, the poor, the ill, the insane, slaves, and musta'mins (non-Muslim foreigners who only temporarily reside in Muslim lands). Dhimmis who chose to join military service were exempted from payment, as were those who could not afford to pay.
Jizya is mandated by the Quran and hadiths. However, scholars largely agree that early Muslim rulers adapted existing systems of taxation and tribute that were established under previous rulers of the conquered lands, such as those of the Byzantine and Sasanian empires.[page needed]
The application of jizya varied in the course of Islamic history. Together with kharaj, a term that was sometimes used interchangeably with jizya, taxes levied on non-Muslim subjects were among the main sources of revenues collected by some Islamic polities. Jizya rate was usually a fixed annual amount regardless of one's income.[page needed] In most cases, it was less than zakat (alms tax) paid by Muslims, which dhimmis were not required to pay.[dubious ]
Jizya is an example of taxes that depended on the religion of the individual. Some scholars state Jizya to be a discriminatory tax. Historically, the Jizya tax has been rationalized in Islam as a fee for protection provided by the Muslim ruler to 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' submission to the Muslim state and its laws. Jizya has also been rationalized by some as a symbol of the humiliation of the non-Muslims in a Muslim state for not converting to Islam.
The jizya tax was historically imposed on Jews and Christians in Arabian peninsula, the Levant, Iraq, North Africa, Caucasus and Spain, and on Hindus in South Asia into the 19th century, but almost vanished during the 20th century. The tax is no longer imposed by nation states in the Islamic world, although there are reported cases of organizations such as the Pakistani Taliban and ISIS attempting to revive the practice.
Some modern Islamic scholars, such as Abul A'la Maududi of Pakistan and Yusuf al-Qaradawi of Egypt (who later changed his mind on this point), have argued that Jizya should be re-imposed on non-Muslims in a Muslim nation. Moderate Muslims generally reject the dhimma system, which encompasses jizya, as inappropriate for the age of nation-states and democracies.
- 1 Etymology and Meaning
- 2 Scripture
- 3 Rationale
- 4 Application
- 5 History
- 6 Comparison between Zakat and Jizya under Islamic law
- 7 Criticism and support
- 8 See also
- 9 References
- 10 Sources
- 11 External links
Etymology and Meaning
Commentators disagree on the definition and derivation of the word jizya:
- Shakir and Khalifa's English translations of the Qur'an render jizya as "tax", while Pickthal translates it as "tribute". Yusuf Ali prefers to transliterate the term as jizyah.
- The early 20th century Islamic scholar Yusuf Ali explained Jizyah as follows, "the root meaning is compensation. The derived meaning was a poll tax levied on those who did not accept Islam, but were willing to live under the protection of Islam, and were thus tacitly willing to submit to its ideals being enforced in the Muslim state. There was no amount permanently fixed for it, and in any case it was an acknowledgment that those whose religion was tolerated would in their turn not interfere with the preaching and progress of Islam. I accept the interpretation An Yadin (for Jizya in Quranic verse 9:29) to be 'in token of willing submission'."
- Al-Raghib al-Isfahani, a classical Muslim lexicographer, writes about jizya: "A tax that is levied on Dhimmis and it is so named because it is in return for the protection they are guaranteed."
- Thomas Walker Arnold thought of Jizya as being an exemption from military service, he gives the example of the tribe of al-Jurajima, 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."
- The historian al-Tabari relates that some members of the Christian community asked ‘Umar ibn al-Khattab if they could refer to the jizya as sadaqah, literally "charity", which he agreed to.
- Edward William Lane, citing Ibn Athir in An Arabic-English Lexicon defines jizya as "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 a protection for their not being slain.[need quotation to verify]
- Ibn Rushd explains that jizya is in fact a broader concept than just a head-tax. It also includes monies exacted in times of war – what is normally understood in English by the word ‘tribute’ – as well as levies (‘ushr) on non-Muslim merchants who are trading in the Dar al-Harb.[need quotation to verify]
- Michael Morony states that 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."
- 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 provided they grant the "reward" (jizya) to be expected for an act of pardon.
- Jane McAuliffe states that Jizya, in early Islamic texts, was an annual tribute expected from non-Muslims, and not a poll tax.
- Tritton states that both Jizya in west, and Kharaj in the east Arabia meant tribute. It was also called Jawali in Jerusalem. Shemesh notes that Abu Yusuf, Abu Ubayd, Qudama, Khatib and Yahya used the terms Jizya, Kharaj, Ushr and Tasq as synonyms. Long states Jizya in Islamic history sometimes referred to a land tax.
- Lambton states 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".
Patricia Seed says that scholars disagree on the origin of the concept of jizya taxation, with some suggesting the subjugation tax was an adaptation of the Byzantine and Sassanian system of taxation.
Disambiguation of the terms Kharaj and Jizya
Throughout Islamic history, the terms jizya and kharaj were often used interchangeably. In most cases, the jizya was imposed not as individual tax like the kharaj but as collective tribute on eligible dhimmis.[need quotation to verify]
Some studies question the almost synonymous usage of the terms kharaj and jizya in the historical sources. The general view suggests that while the terms kharaj and jizya appear to have been utilized interchangeably in early historical sources, what they specified in any given case depended on the linguistic context.
Ziauddin Ahmed remarks that the popular assumption is that Jizya and Kharaj are two different concepts, jizya being poll tax, while kharaj being a land tax, but in reality the jizya verse in Quran does not provide this clarification. Historical Islamic texts, writes Ahmed, mention phrases such as 'Jizya on their lands' and 'Kharaj on their heads', which suggests that these were synonymous terms in practice. He states that, in the time of Muhammad, there is no testimony to suggest that any tax term other than Jizya existed, and the term Jizya in early Islam was a tribute expected from non-Muslim individuals or communities as a poll or on produce.
Anver Emon wrote that when a reference to "kharaj on their heads" is found in a source, then the reference is to a poll tax, in spite of the use of the term kharaj, which later became the term of art of land tax. Likewise, if the expression "jizya on their territory" is used, then this referred to land tax, in spite of the usage of the word jizya which later come to refer to the poll tax. Thus, early history shows that albeit each term did not have a determinate specialized meaning at first, the concepts of poll tax and land tax existed early in Islamic history.
Jizya is sanctioned by the Qur'an based on the following verse:
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.
1. Fight those who believe not in God and the Last Day (qā talū’ lladhī na lā yuʾ minū na bi’ llā hi wa-lā bi’ l-yawmi’ l-ā khir)
Commenting on the jizya verse, Abū Ḥayyān states, ‘they are so described because their way [of acting] is the way of those who do not believe in God’, while Mustafa Al-Maraghi comments on it: "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 lead to Tabuk." In any case, 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.
2. Do not forbid what God and His Messenger have forbidden (wa-lā yuḥ arrimū na mā ḥ arrama’ llā hu wa-rasū luhu)
The closest and most viable cause must relate to jizya, that is, unlawfully consuming what belongs to the Muslim state, which, al-Bayḍāwī explains, ‘it has been decided that they should give’, 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 the Prophet Muḥammad or the People of the Book’ s own earlier messengers, Moses or Jesus, but 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. They are condemned for not obeying their own prophet, who told them to honour their agreements.
3. Until they pay jizya with their own hands while they are subdued.
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. M.J. Kister understands 'an yad to be a reference to the "ability and sufficient means" of the dhimmi. The orientalist Mark Cohen claims that 'while they are subdued' was interpreted by many to mean "humiliated state of the non-Muslims". In contrast, Al-Shafi‘i, the founder of the Shafi'i school of law, explains that a number of scholars explained this last expression to mean that "Islamic rulings are enforced on them." This understanding is reiterated by the Hanbali jurist Ibn Qayyim al-Jawziyya, who interprets wa hum saghīrūn (while they are subdued) as making all subjects of the state obey the law and, in the case of the People of the Book, pay the jizya.
|This article relies too much on references to primary sources. (November 2015)|
Jizya is mentioned a number of times in canonical Sunni hadith collections. Common themes across multiple hadith (and often multiple collections of hadith) include Muhammad ordering his military commanders to fight non-Muslims until they accepted Islam or paid the jizya, Muhammad and a number of caliphs imposing jizya on non-Muslim residents of Islamic lands, and the prediction of eventual abolition of jizya with the establishment of Islam as the only religion by Allah and Jesus' Second Coming. Specific hadith examples include:
- Muhammad commanded his military leaders to fight "those who disbelieve in Allah. Make a holy war, do not embezzle the spoils; do not break your pledge; and do not mutilate (the dead) bodies; do not kill the children. When you meet your enemies who are polytheists, invite them to three courses of action. If they respond to any one of these, you also accept it and withold yourself from doing them any harm. Invite them to (accept) Islam; invite them to migrate from their lands; If they refuse to migrate, if they refuse to accept Islam, demand from them the Jizya. If they agree to pay, accept it from them and hold off your hands. If they refuse to pay the tax, seek Allah's help and fight them."
- Some non-Muslim kings, agreed to pay Jizya to Muhammad in exchange for sparing their lives and for peace, or in exchange for letting their people to stay where they are.
- Muslim rulers collected the jizya from Magians (Zoroastrians), from people of Bahrain and others.
- The caliph Umar ibn al-Khattab spent spoils of war (fay) collected from non-Muslims as stipends for Muslims, and provided protection to non-Muslims for jizya they paid.
- Grim warnings against tormenting of non-Muslims who fail to pay jizya, since Muhammad is reported to have said: "Allah would torment those who torment people in the world."
- Jesus will come again, who will fight for the cause of Islam, (among other things) abolish Jizya, and God will perish all religions except Islam.
Most Muslim jurists regard the jizya as a special payment collected from certain non-Muslims in return for the responsibility of protection fulfilled by Muslims, as well as for non-Muslims being exempt from military service. Abu Yusuf writes:
‘After Abu ‘Ubaydah concluded a peace treaty with the people of Syria and had collected from them the jizyah and the tax for agrarian land (kharāj), he was informed that the Romans were readying for battle against him and that the situation had become critical for him and the Muslims. Abu ‘Ubaydah then wrote to the governors of the cities with whom pacts had been concluded that they must return the sums collected from jizyah 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.”’
In the case of war, jizya is seen as an option to end hostilities. According to Abu Kalam Azad, one of the main objectives of jizya was to facilitate a peaceful solution to hostily, 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. 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."
Thirdly, jizya created a place for the inclusion of a non-Muslim dhimmi in a land owned and ruled by a Muslim, where routine payment of jizya was a tool of social stratification and treasury's revenue. Finally, jizya served as a reminder of subordination of a non-Muslim under Muslims, and created a financial and political incentive for dhimmis to convert to Islam.[full citation needed] 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 isn't intended to preserve the existence of disbelief (kufr) in the world. Rather jizya allows the non-Muslim to live amongst Muslims and experience the goodness of Islam in the hope that the non-Muslim will convert to Islam.
Many Muslim rulers saw jizya as a material proof of the non-Muslims' acceptance of the authority of the Islamic state.[page needed] The Islamic jurists have generally believed that jizya tax is a badge of humiliation and punishment of non-Muslims for their unbelief, its exemption for Muslims a reward for their belief,[need quotation to verify] but some modern era scholars consider this as a literal interpretation and question its historical implementation.
|This article relies too much on references to primary sources. (November 2015)|
The 8th century founder of Maliki fiqh, Malik Ibn Anas, in Al-Muwatta Number 17.24.42 states that Muhammad collected jizya from the "Magians" (Zoroastrians) of Bahrain and Persia, and from the Berbers. In Number 17.24.44, he states that Umar ibn al-Khattab imposed a jizya tax of four dinars on those living where gold was the currency, and forty dirhams on those living where silver was the currency. Moreover, the non-Muslims had to "provide for the Muslims and receive them as guests for three days".
In Number 17.24.45, Malik states that Umar ibn al-Khattab took a camel branded as jizya (not zakat) and ordered for it to be slaughtered, the meat placed on platters with fruits and delicacies, and distributed to the wives of Muhammad. He then had the remainder prepared and invited the Muhajirun and the Ansar to eat it. Malik, of Maliki madhab of Sunni, stated regarding this "I do not think that livestock should be taken from people who pay the jizya except as jizya."
In Number 17.24.46, Malik says that jizya is only taken from male non-Muslims who are past puberty. Further, if they convert to Islam, they are relieved from paying jizya. Jizya, Malik adds, is imposed on non-Muslim "People of the Book" to humble them; also, they do not have to pay zakat, which is paid by Muslims. If the non-believers remain in one country, they pay no other property taxes; however, if they do business in multiple Muslim countries, then they have to pay ten percent of the value of the traded goods each time they visit or trade in another country.
Finally, in Book 21, Number 21.19.49a Malik states that when one collects jizya from a people who surrendered peacefully, then they are allowed to keep their land and property. However, if they resist and then surrender in battle and forced to give jizya, then their land and property is seized and becomes a booty for Muslims.
In the Kitab al-Kharaj by the Hanafi scholar Abu Yusuf, the Jizya payment is set at 48 dirhams for the richest (e.g. moneychangers), 24 for those of moderate wealth, and 12 for craftsmen and manual laborers. Jizya should be collected in cash or in kind, such as goods, beasts of burden that can be slaughtered for food, or other property. According to Abu Yusuf, Jizya must be collected from anyone who has any means (income, property), even if he is a cripple, invalid, monk or blind.
Any non-Muslim who converts to Islam shall become exempt from Jizya, stated Yusuf. However, the new convert must pay Jizya for previous years, at the time of conversion, for the period he was a non-Muslim. Yusuf stated that non-Muslims should not be beaten in order to exact payment of the jizya nor punished if they fail to pay jizya. Instead, they should arrested and put in prison till jizya has been exacted from them in full.
As Muslim army commanders expanded their empire and attacked countries in Asia, Africa and southern Europe, they would offer three conditions to their enemies: convert to Islam, or pay jizya every year, or face war to death. Those who refused war and refused to convert were deemed to have agreed to pay jizya.[not specific enough to verify]
Source of jizya tax
Islamic jurists required adult, free, sane, able-bodied males of military age with no religious functions among the dhimma community to pay the jizya while exempting women, childs, elders, handicapped, monks, hermits, the poor, the ill, the insane, slaves, as well as musta'mins (non-Muslim foreigners who only temporarily reside in Muslim lands) and converts to Islam. If anyone could not afford this tax, they would not have to pay anything.
Though jizya was mandated initially for People of the Book (Judaism, Christianity, Sabianism), it was extended by Islamic jurists to all non-Muslims. Thus Muslim rulers, with the exception of Akbar, collected jizya from Hindus, Buddhists, Jains and Sikhs under their rule.
Ann Lambton states that the jizya was paid in humiliating conditions by every free male dhimmi of age. 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, accepts humiliation of having been conquered, and willingly pays. According to 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". In contrast, the 13th century hadith scholar and Shafi'ite jurist Al-Nawawi, comments on those who would impose a humiliation along with the paying of the jizya, stating, "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 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 rightly-guided caliphs did any such thing when collecting the jizya." Ibn Qudamah also rejected this practice and noted that the Prophet and the rightly-guided caliphs encouraged that jizya be collected with gentleness and kindness.
The sources of jizya tax and the practices varied significantly over Islamic history. 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. Ari Ariel states that in 19th century Ottoman Empire, the Jews were required to pay jizya as a lumpsum community tax instead of individually, and the lumpsum jizya was not based on "actual total number of adult Jewish males", but based on a higher historic number before they had abandoned the Islamic state. A Ben Shemesh writes that in some traditions non-Muslim women were also required to pay Jizya.
Abu Yusuf wrote, "slaves, women, children, the old, the sick, monks, hermits, the insane, the blind and the poor, were exempt from the tax" and states that jizya should not be collected from those non-Muslims who have neither income nor any property, but survive by begging and from alms. Exemptions were granted, by the companion ‘Umar of 7th century, such as the likes of an extremely old blind Jew.
The treaty Khalid bin al-Walid concluded with the people of Al-Hirah of Iraq required all non-Muslim men and women to pay jizya, but included a clause that exempted Jizya from any aged person who was weak, had lost his or her ability to work, fallen ill, or who had been rich but became poor.[need quotation to verify]
The Qur'anic exegete Al-Qurtubi writes that "there is a consensus amongst Islamic scholars that jizya is to be taken only from heads of free men past puberty and who are fighting, but not from women, the children, the slaves, the insane, and the dying old." The 13th century Islamic scholar Al-Nawawi wrote, "A woman, a hermaphrodite, a slave even when partially enfranchised, a minor and a lunatic are exempt from poll-tax," but he also said that, "Our religion compels the poll tax to be paid by dying people, the old, even in a state of incapacity, the blind, the monks, the poor and those incapable of practicing 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." In contrast, the 14th century Islamic scholar 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." In addition to approving that "There is no Jizya on the kids, women and the insane. This is the view of the four imams and their followers. Ibn Munzar said, ‘I do not know anyone to have differed with them.’ Abu Muhammad ibn Qudama said in al-Mughni, ‘We do not know of any difference of opinion among the learned on this issue." The latter is the correct policy in light of the exemption ‘Umar made for an old Jew and the likes of him.
Shelomo Dov Goiten states that some of these exemptions were no longer observed during later periods in Muslim history, was discarded entirely by the Shāfi‘ī School of Law. Krijnie Nelly Ciggaar writes that in the 9th century, the pagan law, in Egypt and West Asia required Christians to pay jizya in guineas, or thirteen dinars if really poor. Those who could not afford to pay were put in jail, until "God sent an angel to set him free" or "other Christians paid for his freedom". Ann Lambton observes that the rules (including exemptions) formulated by jurists in the early Abbasid period "appear to have remained generally valid thereafter".
Rate of jizya tax
By the time of Mohammed, the jiyza rate was one dinar per year imposed on male dhimmis in Medina, Mecca, Khaibar, Yemen, and Nejran and maximum of twelve dirhams under Achtiname of Muhammad for Saint Catherine's Monastery. 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 dirhams for the richest (e.g. moneychangers), 24 for those of moderate wealth, and 12 for craftsmen and manual laborers.
The rate of jizya that were fixed and implemented by the second caliph of the Rashidun Caliphate, namely '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. The 13th-century scholar Al-Nawawi 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." Abu 'Ubayd insists that the dhimmis must not be burdened beyond their capacity, nor must they be caused to suffer.
Ibn Qudamah narrates three views in what concerns the rates of jizya. First, that it is a fixed amount that can't be changed, a view that is reportedly shared by Abu Hanifa and al-Shafi'i. Secondly, that it is up to the Imam (Muslim ruler) to make ijtihād (independent reasoning) so as to decide whether to add or decrease. He gives the example of 'Umar making particular amounts for each class (the rich, the middle class and the active poor). Finally, the third opinion considered the strict minimum to be one dinar, but gave no upper bound concerning the maximum amount. Ibn Khaldun states that jizya has fixed limits that cannot be exceeded.
Other scholars[not in citation given] wrote that the tax rates and amounts were fixed and strictly implemented. In the western Islamic states, for dhimmis who were Christians and Jews of Egypt and Morocco, these taxes were often graded into three levels with minimum rate being 20% of all estimated assets and any sales. In the eastern Islamic states, for dhimmis who were Hindus and Jains, the tax structure were similar, with non-Muslims paying jizya and Kharaj tax rate at least twice the zakat tax rate paid by Muslims. The discriminatory and high tax rates led to mass civil protests of 1679 in India, these protests were crushed by Aurangzeb. In some regions, such as Lebanon and Egypt, jizya was payable collectively by the Christian or the Jewish community, and was referred to as maktu - 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.[page needed]
Those who paid the jizya were permitted to keep their religion, practice it in private without offending Muslims, but were not allowed to build new Churches, Synagogues or Temples.[page needed] They were considered to be under the protection of the Muslim state, subject to their meeting certain conditions. The restrictions on non-Muslims varied in different Muslim dynasties. After Umar of Rashidun Caliphate, for example, during the rule of Al-Mansur, and in Abbasid Caliphate era by Al-Mutawakkil, new restrictions and regulations were imposed on non-Muslims that were counter to the promise of protection and freedom to keep their profession and religion to those who paid Jizya. The new restrictions enforced within Muslim states included removal of crosses from the top of churches, prohibitions on holding vigils, prohibitions on singing during prayers and of all Christians in public office.
Some scholars such as Stillman, argue that jizya and kharaj taxes were an economic burden for the non-Muslim peasants in a subsistence economy. They claim that jizya was a hardship on rural people that caused large scale conversions to Islam to escape the taxes on non-Muslims, as well as a mass flight of people from rural to urban areas. In contrast, Yaser Ellethy states that given the given the insignificant amount of this yearly tax, as well as the fact that it was progressive, and that exemptions were granted to all women, children, monks, ...etc leave no doubt that jizya wasn't imposed to force or persecute people so that they convert. In some cases, such as the Byzantine region, these tax rates, states Lewis, reflected a lower burden than taxes before. The French polymath Gustave Le Bon wrote "that despite the fact that the incidence of taxation fell more heavily on a Muslim than a non-Muslim, the non-Muslim was free to enjoy equally well with every Muslim all the privileges afforded to the citizens of the state."
Jizya collected from Christian and Jewish communities was among the main sources of tax income of the Ottoman treasury.
Along with jizya as head tax (sometimes called neck tax), non-Muslims were also required to pay Kharaj as land tax. This was levied on anyone who worked on land or owned property on land.[not specific enough to verify]
Other taxes payable, by or from the property of non-Muslim subjects, along with jizya were fai, ghanima and ushur. Fai (sometimes spelled fay) was non-Muslim property seized by a Muslim official; the non-Muslim was sometimes allowed to reclaim the seized property by paying 100% of assessed value of the seized property.[need quotation to verify] Ghanima was the 20% tax paid by the Muslim army commander on the booty and plunder collected from non-Muslims by force (anwatan) after a war or after the commander launched a raid against non-Muslim trade posts, temples, or caravans. The commander and his Muslim soldiers were entitled to keep 80% of the booty.[not specific enough to verify][not specific enough to verify] Ushur (sometimes spelled ushr) was customs tax payable when people entered or exited the borders of an Islamic state. Non-Muslims paid twice the rate than Muslims on assessed value of property in possession of the transiting person. This was in addition to the jizya.
Jizya and other associated taxes were payable by sedentary non-Muslim populations. Sadaqa was a tax levied on nomadic people, instead of jizya.[page needed][page needed] There is some controversy about whether sadaqa was mandatory or voluntary.[need quotation to verify]
According to Abu Yusuf, jurist of the fifth Abbasid Caliph Harun al-Rashid, those who didn't pay jizya should be imprisoned and not be let out of custody until payment. The collectors of the jizya, wrote Abu Yusuf, were instructed to show leniency, and avoid corporal punishment in case of non-payment. If someone had agreed to pay jizya, leaving Muslim territory for non-Muslim 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.
Mark Cohen writes that the hadiths on jizya suggest stringent humiliation as well as lenient patience with the defaulters, and remarks that the lenient treatment was "doubtless, rarely headed".
In practice, non-payment of jizya tax, or the associated Kharaj tax, by any non-Muslim subject in a Muslim state was punished by his arrest or enslavement. Non-payment of either taxes was additionally frequently punished with the arrest of family members and selling the family members into slavery. The women and girls of an enslaved family would become property of a Muslim master and serve as houseworkers and slaves (raqiq or baghiya).[page needed] 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.
In some regions of Islamic rule, the Sultans faced rebellion and the non-Muslim masses refused to convert to Islam or pay jizya. Militant opposition erupted to Islamic punishment for refusal to pay discriminatory jizya taxes, such as in India, Spain and Morocco.[page needed] In some cases, this led to its periodic abolishment such as the 1704 AD suspension of jizya in Deccan region of India by Aurangzeb.
Use of jizya tax
Jizya was considered as one of the basic tax revenue for the early Islamic state along with zakat, kharaj, and others, and was collected by the Bayt al-Mal (public treasury), which guarantees protection and sustenance to everyone incapable of work, Muslims and non-Muslims alike.
Jizya was used to build mosques, buy freedom for Muslim prisoners of war in non-Muslim states, fund Islamic charities meant to help Muslims, fund enlargement of armies, and pay for the wars of expansion.[page needed][page needed] Non-Muslims and slaves owned by Muslims had no right to expenditures or grants from any collected jizya and other taxes.[need quotation to verify] Jizya and associated taxes also ended up in "private" treasuries.[page needed]
Ann Lambton states that the non-Muslims had no share in the benefits from public treasury derived from jizya. He was treated as politically and socially distinct from and inferior to the Muslim. The non-Muslims could not bear arms and paid heavy taxes. The jizya revenue collected from non-Muslims was distributed as salaries for officials, pensions to the army and charity in theory. In practice, the jizya tax collections were allocated as pensions to Muslim elites such as Islamic scholars.
- in historical texts, the term "jizya" is used with different meanings, and thus medieval historians (who collected the text) tended to interpret them according to the meaning which was best defined in their own time;
- the system established by the Arab conquest was not uniform, rather resulted from a series of non-identical agreements or decisions; and
- finally, the system that followed after the earlier systems are imperfectly understood and subject to controversy.
Jizya, in early Islamic history, was a continuation of the practice of paying tribute to earlier regimes,[page needed] and in its later history, from the point of view of the Muslim conqueror, was a material proof of the payer's subjection to the state and its laws.[page needed] William Montgomery Watt traces its origin to a pre-Islamic practice among the Arabian nomads wherein a powerful tribe would agree to protect its weaker neighbors in exchange for a tribute, which would be refunded if the protection proved ineffectual. Oasis dwellers, states Norman Stillman, used to pay "protection money" to neighboring Bedouin tribes, in the form of a share of their produce.
During Muhammad's lifetime
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. It was not originally the poll tax it was to become later, but rather an annual percentage of produce and a fixed quantity of goods. The practice received divine sanction in 630 when the term was mentioned in a Quranic verse (9:29).
During the Tabuk campaign of 630 Muhammad sent letters to four towns in the northern Hejaz and Palestine urging them to relinquish maintenance of a military force and rely on Muslims to ensure their security in return for payment of taxes. Moshe Gil argues that these texts represent the paradigm of letters of security that would be issued by Muslim leaders during the subsequent early conquests, including the use of the word jizya (tax), which would later take on the meaning of poll tax.
In 632 jizya in the form of a poll tax was first mentioned in a document reportedly sent by Muhammad to Yemen. W. Montgomery Watt has argued that this document was tampered with by early Muslim historians to reflect a later practice, while Norman Stillman holds it to be authentic.
Under the Rashidun Caliphate
Under Caliph Umar the Zoroastrian Persians were given People of the Book status, and jizya was levied on them. Christian Arab tribes in the north of the Arabian Peninsula refused to pay jizya, but agreed to pay double the amount, and calling it sadaqa, a word meaning "alms" or "charity". According to Yusuf al-Qaradawi the name change was done for the benefit of the Christian tribesmen, "out of consideration for their feelings".
Fred Donner, however, in The Early Islamic Conquests, states that the difference between sadaqa and jizya is that the former was levied on nomads, whereas the latter was levied on settled non-Muslims. Donner sees sadaqa as being indicative of the lower status of nomadic tribes, so much so that Christian tribesmen preferred to pay the jizya. Jabala b. al-Ayham of the B. Ghassan is reported asked Umar "Will you levy sadaqa from me as you would from the [ordinary] bedouin (al-'arab)?" Umar acceded to collecting jizya from him instead, as he did from other Christians.
The text of the agreement between ‘Umar ibn al-Khattab and the people of Jerusalem contained the following:
This is the assurance of safety (aman) which the servant of God ‘Umar, the Commander of the Faithful, has granted to the people of Jerusalem. He has given them an assurance of safety for themselves, for their property, their churches, their crosses, the sick and healthy of the city, and for all the rituals that belong to their religion.Their churches will not be inhabited [by Muslims] nor will they be destroyed. Neither they, nor the land on which they stand, nor their crosses, nor their property will be damaged. They will not be forcibly converted ... The people of Jerusalem must pay the poll-tax like the people of [other] cities, and they must expel the Byzantines and the robbers ...
A letter attributed to Khalid bin Walid said that "This is a letter of Khalid ibn al-Waleed to Saluba ibn Nastuna and his people; I agreed with you on al-jezyah and protection. As long as we protect you we have the right in al-jezyah, otherwise we have none." Khalid bin Walid is also attributed to the following offer to different communities as he invaded Iraq and Persia,
I call you to God and to Islam. If you respond to the call, then you are Muslims: You obtain the benefits they enjoy and take up the responsibilities they bear. If you refuse, then you must pay the jizyah. If you refuse the jizyah, I will bring against you tribes of people who are more eager for death than you are for life.
In India, Islamic rulers imposed jizya on non-Muslims starting with the 11th century. 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-o-jizya.
Jizya expanded with Delhi Sultanate and continued during most of the Mughal Empire rule. Alā’ al-Dīn Khaljī, a Sultan of the Khilji dynasty who ruled over most of North, West and parts of Eastern India, from 1296 to 1316 AD, 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. The Muslim court historian Ziauddin Barani recorded that Kazi 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.
In late 14th century, mentions the memoir of Tughlaq dynasty's Sultan Firoz Shah Tughlaq, his predecessor taxed all Hindus but had exempted all Hindu Brahmins from jizya; Firoz Shah extended it over all Hindus. He also announced that any Hindus who converted to Islam would become exempt from taxes and jizya as well as receive gifts from him. On those who chose to remain Hindus, he raised jizya tax rate.
Hindus who paid Jizya in Muslim-ruled parts of India were not free to practice their religion openly, and those who did were persecuted and killed. Sultan Firoz Shah Tughlaq, for example, wrote
The Hindus and idol-worshipers had agreed to pay the money for toleration (zar-i zimmiya) and had consented to the poll tax (jizya), in return for which they and their families enjoyed security. These people now erected new idol temples in the city and environs in opposition to the Law of the Prophet which declares that such temples are not to be tolerated. Under Divine guidance I destroyed these edifices, and I killed those leaders of infidelity who seduced others into error, and the lower orders I subjected to stripes and chastisement, until this abuse was entirely abolished. – Autobiography of Sultan Firoz Shah Tughlaq, Futuhat-i Firoz Shahi
The Hindus hated and evaded jizya.[need quotation to verify] 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 Sultanate's treasury. 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.[page needed]
Jizya was temporarily abolished by the third Mughal emperor Akbar, in late 16th century. However, Aurangzeb, the sixth emperor, re-introduced and levied jizya on non-Muslims in 17th century. Aurangzeb ordered that the collected jizya be used for charitable causes to support the increasing number of impoverished and unemployed Muslim clerics in his empire. Certain historians believe that the tax was intended to encourage conversion of non-Muslims to Islam.
After the Norman conquest of Sicily, taxes imposed on the Muslim minority were also called the jizya (locally spelled gisia). This poll tax was a continuation of the jizya imposed on non-Muslims in Sicily, by Muslim rulers in 11th century, before the Norman conquest.
Nineteenth and twentieth centuries
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 coincide with the French colonization of these countries).
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" (Arab. Military substitution), a tax exempting Jews and Christians from military service. The 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. Interestingly, Zaken shows that paying the tax was possible to an extent also during the war. Zaken shows that some Jewish individuals paid 50 gold liras every year during World War I. Apparently - according to Dr. Zaken - "in spite of the forceful conscription campaigns, some of the Jews were able to buy their exemption from conscription duty." Based on the testimonies of several Kurdish Jews, Zaken came to the conclusion that the payment of the "baddal askari" during the war was a form of bribe that bought them only a brief relief from military service. "It may have been a deferment of the military service for a one year period or shorter."
The jizya poll tax is no longer imposed in the Islamic world. According to Matthew Long, in the 21st century, jizya is at odds with contemporary secular conceptions of citizen's civil rights and equality before the law. Nevertheless, there have been reports of non-Muslims in areas controlled by the Pakistani Taliban and ISIS being forced to pay jizya.
In 2009 it was claimed that a group of militants that referred to themselves as the Taliban imposed the jizya on Pakistan's minority Sikh community after occupying some of their homes and kidnapping a Sikh leader.
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 controls. Christians who refused to pay the tax would have to either convert to Islam or die. Wealthy Christians would have to pay the equivalent of USD 664 twice a year; poorer ones would be charged one-fourth that amount. In June, the Institute for the Study of War reported that ISIL claims to have collected jizya and fay.
Comparison between Zakat and Jizya under Islamic law
|obligatory upon Muslims||obligatory upon Dhimmis[not specific enough to verify]|
|Zakat is obligatory if a Muslim's income and net worth of assets exceeded the Nisab (excess of certain basic amount)||Jizya is obligatory on certain non-Muslim men of military age, no minimum (Nisab) to determine Jizya,[page needed]|
|only payable on income and on assets continuously owned over one lunar year that are in excess of the Nisab; to be paid on day of harvest (income)||payable on all assets and income, paid yearly or quarterly regardless to Nisab.|
|the amount of Zakat paid was specified by Sharia||the amount paid was not specified by Sharia; by the time of the Prophet, at least one gold Dinar and 12 Dirhams; later on, these taxes were often graded into three levels.|
|paid only by the owner of the assets himself/herself||paid by all able-bodied adult males of military age and affording power |
|refusal and failure to pay Zakat was treated with flexibility in some sultanates, with penalty and punishment in others[not specific enough to verify]||refusal and failure to pay Jizya by any non-Muslim subject in a Muslim state was a capital crime, punished by his family's arrest and enslavement. The women and girls of an enslaved family would become property of a Muslim master and serve as houseworkers and slaves. In some cases, the family could escape this punishment by converting to Islam.[not in citation given]|
|should be paid by Muslims seeking God's pleasure[not in citation given]||should be collected with gentleness and kindness.|
Criticism and support
Critics often cite jizya as a form of discrimination, persecution and oppression in Islamic law. However, W. Cleveland and M. Bunton assert that dhimma status represented "an unsually 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. In addition, they state that conversion to Islam was not encouraged in the first century "partly because the jizyah constituted an important source of state revenue".
Supporters argue that it is fair, since all Muslims are obliged to pay Zakat. While the tax rate and nature of zakat and jizya were different, supporters often cite jizya as a form of protection money and a religious requirement against non-believers in Islam per Sharia.
In practice, however, Timothy H. Parsons states that during the early caliphate, non-Muslims had to pay the kharaj. The sum of the jizya and kharaj taxes levied on non-Muslims were considerably larger than the zakat tax on Muslims and conversion generally brought tax relief. Some evidence suggests that the jizya was sometimes double the Zakat; for example, the Hedaya (Guide on Mussalman Law), an Islamic legal text, declared it lawful to require twice as much of a Zimmee (dhimmi) as of a Mussulman (Muslim).
- Protection money
- Jewish tax
- Tolerance tax
- Rav akçesi
- Devşirme system
- Dhimmi laws
- Ottoman Millet system
- Minority religion
- Second-class citizen
- Islam and other religions
- Divisions of the world in Islam
- Ali (1990), p. 507.
- Jizyah The Oxford Dictionary of Islam (2010), Oxford University Press, Quote = Jizyah: Compensation. Poll tax levied on non-Muslims as a form of tribute and in exchange for an exemption from military service, based on Quran 9:29.
- Khaled Abou El Fadl (2002), The Place of Tolerance in Islam, p. 21. Beacon Press. ISBN 978-0807002292. Quote: —"The other major issue on the point of tolerance in Islam is that of the poll tax (jizyah) imposed on the People of the Book (Christians and Jews) who live in Muslim territory. 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."
- Yaser Ellethy (2014), Islam, Context, Pluralism and Democracy: Classical and Modern Interpretations (Islamic Studies Series), p.181. Routledge. ISBN 1138800309.
- 'Abu Yusuf, Kitab al-Kharaj, quoted in Norman Stillman (1979)., pp. 159–161
- Alshech, Eli. "Islamic Law, Practice, and Legal Doctrine: Exempting the Poor from the Jizya under the Ayyubids (1171-1250)". Islamic Law and Society 10 (3).
...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.
- Rispler-Chaim, Vardit (2007). Disability in Islamic law. Dordrecht, the Netherlands: Springer. p. 44. ISBN 1402050526.
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
- Parolin, Gianluca P. (2009). Citizenship in the Arab world : kin, religion and nation-state. [Amsterdam]: Amsterdam University Press. p. 60. ISBN 9089640452.
- Wael, B. Hallaq (2009). Sharī'a: Theory, Practice and Transformations. Cambridge University Press. pp. 332–3. ISBN 978-0-521-86147-2.
- Mirza, editor, Gerhard Bowering ; associate editors, Patricia Crone ... [et al.] ; assistant editor, Mahan (2013). The Princeton encyclopedia of Islamic political thought. Princeton, N.J.: Princeton University Press. p. 283. ISBN 0691134847.
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.
- 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."
- Dr Ibrahim Kalin (2012), Islam and Peace, p.51-52. The Royal Aal al-Bayt Institute for Islamic Thought. Quote: "Those who cannot afford to pay it are not forced to do so."
- Sabet, Amr (2006), The American Journal of Islamic Social Sciences 24:4, Oxford; pp. 99–100.
- Cl. Cahen in Encyclopedia of Islam, jizya article
- Bravmann, M. M. (2009). The spiritual background of early Islam. Leiden: Brill Academic. pp. 199–201, 204–5, 207–12. ISBN 978-90-04-17200-5.
- Mohammad, Gharipour (2014). Sacred Precincts: The Religious Architecture of Non-Muslim Communities Across the Islamic World. BRILL. p. XV. ISBN 9004280227.
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.
- Morony, Michael (2005). Iraq after the Muslim conquest. NJ, USA: Gorgias Press. pp. 109, 99–134. ISBN 978-1-59333-315-7.
- Levy, Reuben (2002). The social structure of Islam. London New York: Routledge. pp. 310–1. ISBN 978-0-415-20910-6.
"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]?
- Satish Chandra (1969), 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"
- Oded Peri; Gilbar (Ed), Gad (1990). Ottoman Palestine, 1800-1914 : Studies in economic and social history. Leiden: E.J. Brill. p. 287. ISBN 978-90-04-07785-0.
the jizya was one of the main sources of revenue accruing to the Ottoman state treasury as a whole.
- Eliyahu Ashtor and Leah Bornstein-Makovetsky (2008), Encyclopaedia Judaica, 2nd Edition, Volume 12, Thomson Gale, Article: Kharaj and Jizya
- H.R.H. Prince Ghazi Muhammad, Ibrahim Kalin and Mohammad Hashim Kamali (2013), War and Peace in Islam: The Uses and Abuses of Jihad, pp.82–3. The Islamic Texts Society Cambridge. ISBN 978-1-903682-83-8.
- The French scholar Gustave Le Bon writes "that despite the fact that the incidence of taxation fell more heavily on a Muslim than a non-Muslim, the non-Muslim was free to enjoy equally well with every Muslim all the privileges afforded to the citizens of the state." Mun'im Sirry (2014), Scriptural Polemics: The Qur'an and Other Religions, p.179. Oxford University Press. ISBN 978-0199359363.
- Malik, Jamal (2008). Islam in South Asia a short history. Leiden, Netherlands: Brill. pp. 69–73. ISBN 978-90-04-16859-6.
- Markovits, Claude (2004). A history of modern India, 1480-1950. London: Anthem. p. 567. ISBN 978-1-84331-152-2.
- John Louis Esposito (1998), Islam the Straight Path, p.34. Oxford University Press.
- Anver M. Emon, Religious Pluralism and Islamic Law: Dhimmis and Others in the Empire of Law, Oxford University Press, ISBN 978-0199661633, pp. 99–109.
- Ennaji, Mohammed (2013). Slavery, the state, and Islam. Cambridge University Press. pp. 60–4. ISBN 978-0521119627.
- R. Marston Speight (1978), ‘The place of Christians in ninth-century North Africa, according to Muslim sources’, Islamochristiana, Vol. 4, pp. 54–5.
- Ziauddin Ahmed (1975). "The concept of Jizya in early Islam". Islamic Studies 14 (4): 293.
Quote: The tax of jizya is imposed on the non-Muslims subjects of a Muslim state. In view of the general body of the 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. Some Fuqaha consider this tax as punishment for their unbelief, there being no economic motive behind its imposition, because their continued stay in a Muslim land is a crome, hence they have no escape from being humiliated.
- Matthew Long (jizya entry author) (2012). The Princeton Encyclopedia of Islamic Political Thought. Princeton University Press. pp. 283–284. ISBN 978-0691134840.
- Werner Ende; Udo Steinbach (2010). Islam in the World Today. Cornell University Press. p. 738. ISBN 978-0801445712.
- Abou El Fadl, Khaled (2007). The Great Theft: Wrestling Islam from the Extremists. HarperOne. p. 214. ISBN 978-0061189036.
- 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."
- Aryn Baker (Feb 28, 2014). "Al-Qaeda Rebels in Syria Tell Christians to Pay Up or Die". Time.com.
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.
- Yusuf al-Qaradawi, Al-Din wa al-Siyasah: Ta’sil Warad Shubuhat (Cairo: Dar al-Shuruq, 1428/2007), p. 184. Quote: "Nowadays, after military conscription has become compulsory for all citizens -- Muslims and non-Muslims -- there is no longer room for any payment, whether by name of jizya or any other." (Original: "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.)"
- John Esposito and Emad El-Din Shahin (2013). The Oxford handbook of Islam and politics. Oxford, UK: Oxford University Press. pp. 149–50. ISBN 978-0-19-539589-1.
"Quote: One of Mawdudi's most significant legacies was the reintroduction into the modern world - and into modern language - 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; would face restrictions on public religious practice in purely Muslim habitations; could serve in parliament only so long as they accepted the Quran and Sunnah as the chief source of public law." [emphasis added]
- Scott, Rachel (2010). The challenge of political Islam non-Muslims and the Egyptian state. Stanford, Calif: Stanford University Press. p. 101. ISBN 978-0-8047-6906-8.
In the mid-1980's 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.
- Yusuf Ali (1991 Reprint), Notes 1281 and 1282 to verse 9:29, p. 507
- Al-Raghib al-Isfahani, Mufradat al-Qur’an, 1/204.
- Thomas Walker Arnold (1913), The Preaching of Islam, pp.61–62. Charles Scribner’s Sons, New York. Quote: "...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-Jurajima, 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."
- An Arabic-English Lexicon, E.W. Lane Book 1, p.422, citing al-Nihaya fi Gharib al-Hadith by Majd al-Din ibn Athir (d. 1210), and others.
- Ibn Rushd (2002). Vol. 2, p.464.
- Morony, Michael (2005). Iraq after the Muslim conquest. NJ, USA: Gorgias Press. p. 110. ISBN 978-1-59333-315-7.
- Bravmann, M. M. (2009). The spiritual background of early Islam. Leiden: Brill Academic. p. 204. ISBN 978-90-04-17200-5.
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 - provided they grant the “reward” (jizya) to be expected for an act of pardon (sparing of life).
- 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.
- Tritton, A. S. (2008). Caliphs and their non-Muslim subjects : a critical study of the covenant of ʻUmar. London New York: Routledge. pp. 197–8, 223. ISBN 978-0-415-61181-7.
- A Ben Shemesh (1967), Taxation in Islam, Vol. 1, Netherlands: Brill Academic, p. 6
- Matthew Long (Gerhard Böwering et al, Editors) (2013). The Princeton encyclopedia of Islamic political thought. Princeton, N.J: Princeton University Press. pp. 283–4. ISBN 978-1-4008-3855-4.
- Lambton, Ann (2013). State and Government in Medieval Islam. Hoboken: Taylor and Francis. pp. 204–205. ISBN 1136605215.
- Patricia Seed (1995), Ceremonies of Possession in Europe's Conquest of the New World, Cambridge University Press, ISBN 978-0521497572, p.79.
- Campo, Juan (2009). Encyclopedia of Islam. University of California in Santa Barbara: Infobase. p. 430. ISBN 978-0-8160-7745-8.
- MA Khan (1956). "Jizyah and Kharaj". Journal of the Pakistan Historical Society 4 (1): 27–8.
- Majid Khadduri, War and Peace in the Law of Islam, pp.188–9. ISBN 1-58477-695-1.
- Morony, Michael (2005). Iraq after the Muslim conquest. NJ, USA: Gorgias Press. pp. 109–10, context: 99–134. ISBN 978-1-59333-315-7.
- 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).
- Ziauddin Ahmed (1975). "The concept of Jizya in early Islam". Islamic Studies 14 (4): 300–1.
- Ziauddin Ahmed (1975). "The concept of Jizya in early Islam". Islamic Studies 14 (4): 301.
We must first of all, determine whether during the time of the Prophet the non-Muslims were liable to pay any tax other than the aforesaid Jizyas, or whether there is any evidence that two taxes were exacted in the name of Jizya, one as poll tax and the other as land tax. The question of two taxes, one in the name of Jizya and the other by any other name may summarily be dismissed, because we have no such testimony in our sources.
- Ziauddin Ahmed (1975). "The concept of Jizya in early Islam". Islamic Studies 14 (4): 303.
Jizya in early Islam was not necessarily a poll tax, but a singular term reflecting the financial obligation placed upon a non-Muslim community or their individuals. It was in most cases a fixed tribute in kind such as agricultural produce or fixed sum of money collected from non-Muslim communities, and in some cases a fixed head tax on non-Muslim individuals. At times, Jizya was a poll tax only. Regardless of the variations in its implementation and nature, Jizya was a prescribed financial obligation, that confirmed the submission of the non-Muslim communities or non-Muslim individuals to the authority of Islam.
- The jizya Verse (Q. 9:29): Tax Enforcement on Non-Muslims in the First Muslim State, M.A.S. Abdel Haleem, SOAS, University of London, Journal of Qur’anic Studies 14.2 (2012): pp.72–89, Edinburgh University Press, DOI: 10.3366/jqs.2012.0056, # Centre of Islamic Studies, SOAS
- Abū Ḥayyān, al-Baḥr al-muḥīṭ, vol. 5, p. 30.
- Mustafa, al-Maraghi. Tafsir al-Maraghi 10. p. 95.
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: "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 lead to Tabuk."
- Al-Bayḍawī, Tafsīr (2 vols. Beirut: Dār al-Kutub al-ʿIlmiyya, 1988), vol. 1, p. 401.
- 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)."
- M.J. Kister "'An yadin (Qur'an IX/29): An Attempt at Interpretation," Arabica 11 (1964):272-278.
- Cohen, Mark (2008). Under crescent and cross : the Jews in the Middle Ages. Princeton: Princeton University Press. p. 56. ISBN 978-0-691-13931-9.
- Al-Shafi'i, Kitabul Umm, 4/219. Quote: ".وَسَمِعْت عَدَدًا مِنْ أَهْلِ الْعِلْمِ يَقُولُونَ الصَّغَارُ أَنْ يَجْرِيَ عَلَيْهِمْ حُكْمُ الْإِسْلَامِ"
- H.R.H. Prince Ghazi Muhammad, Ibrahim Kalin and Mohammad Hashim Kamali (2013), War and Peace in Islam: The Uses and Abuses of Jihad, p.240. The Islamic Texts Society Cambridge. ISBN 978-1-903682-83-8.
- Yohanan Friedmann (2003). Tolerance and Coercion in Islam: Interfaith Relations in the Muslim Tradition. Cambridge University Press. pp. 73, 99. ISBN 9780521827034.
- Cohen, Mark (2008). Under crescent and cross : the Jews in the Middle Ages. Princeton: Princeton University Press. pp. 56, 64, 69. ISBN 9780691139319.
- Sahih Muslim, 19:4294
- Sahih al-Bukhari, 4:53:384
- Sahih al-Bukhari, 5:59:351
- Sunan Abu Dawood, 37:4310; Quote="He will fight the people for the cause of Islam. He will break the cross, kill swine, and abolish jizyah. Allah will perish all religions except Islam. He will destroy the Antichrist and will live on the earth for forty years and then he will die. The Muslims will pray over him."
- Sahih al-Bukhari, 4:53:386
- Sunan Abu Dawood, 19:3031
- Sahih al-Bukhari, 2:24:559
- Sunan Abu Dawood, 19:3038
- Sahih Muslim, 42:7065
- Sahih al-Bukhari, 4:53:385, 5:59:351, 8:76:433
- Sunan Abu Dawood, 19:2955
- Sahih Muslim, 32:6328, 32:6330
- Sahih al-Bukhari, 3:34:425, 4:55:657; Sahih Muslim, 1:287, 1:289
- Davutoglu, Ahmet (1993). Alternative paradigms : the impact of Islamic and Western Weltanschauungs on political theory. Lanham, MD: University Press of America. p. 160. ISBN 0819190470.
- Abou El Fadl, Khaled (January 23, 2007). The Great Theft: Wrestling Islam from the Extremists. HarperOne. p. 204. ISBN 978-0061189036.
- Abubakr Asadulla (2009), Islam vs. West: Fact or Fiction?: A brief historical, political, theological, philosophical, and psychological perspective, p.51. iUniverse. ISBN 978-0595503308. Quote: "The payment of jizya exempted the person from military duty and from paying the Zakah, which Muslims paid to the state."
- H.R.H. Prince Ghazi Muhammad, Ibrahim Kalin and Mohammad Hashim Kamali (2013), War and Peace in Islam: The Uses and Abuses of Jihad, pp.428–9, note. 4. The Islamic Texts Society Cambridge. ISBN 978-1-903682-83-8.
- Mun'im Sirry (2014), Scriptural Polemics: The Qur'an and Other Religions, p.178. Oxford University Press. ISBN 978-0199359363.
- H.R.H. Prince Ghazi Muhammad, Ibrahim Kalin and Mohammad Hashim Kamali (2013), War and Peace in Islam: The Uses and Abuses of Jihad, pp.14–5. The Islamic Texts Society Cambridge. ISBN 978-1-903682-83-8.
- Emon, Anver (2012). Religious pluralism and Islamic law :. Oxford, United Kingdom: Oxford University Press. pp. 36–7. ISBN 978-0-19-966163-3.
- Al-Hattab (1995), Mawahib al-Jalil, Editor: Zakariyya 'Amirat, 4:593
- 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.
- Ziauddin Ahmad (1975), The Concept of Jizya in Early Islam, Islamic Studies, Vol. 14, No. 4 (WINTER 1975), pp. 293-305
- C.F. Robinson (2005), ‘Neck-sealing in early Islam’, Journal of the Economic and Social History of the Orient, Vol. 48, pp. 401–3, 436–40
- Al-Muwatta, 17 24.42
- Al-Muwatta, 17 24.44
- Al-Muwatta, 17 24.45
- Al-Muwatta, 17 24.46
- Al-Muwatta, 21 19.49a
- 'Abu Yusuf, Kitab al-Kharaj, quoted in Stillman (1979)., pp. 160–161.
- Khadduri, Majid (2010). War and Peace in the Law of Islam, pp.162–224. Johns Hopkins University Press. ISBN 978-1-58477-695-6.
- Dr Ibrahim Kalin (2012), Islam and Peace, p.51–2. The Royal Aal al-Bayt Institute for Islamic Thought, Amman, Jordan, Quote: "Those who cannot afford to pay it are not forced to do so."
- Seed, Patricia. Ceremonies of Possession in Europe's Conquest of the New World, 1492–1640, Cambridge University Press, Oct 27, 1995, pp. 79–80.
- Markovits, C. (Ed.). (2002). A History of Modern India: 1480–1950. Anthem Press; pages 28-39, 89–127
- Jackson, Peter (2003). The Delhi Sultanate : a political and military history. Cambridge: Cambridge University Press. pp. 282–9. ISBN 978-0-521-54329-3.
- Eraly, Abraham (2000). Emperors of the peacock throne : the saga of the great Mughals. New York: Penguin Books. pp. 401–6. ISBN 978-0-14-100143-2.
- Aghnides, Nicolas (2005). Islamic theories of finance : with an introduction to Islamic law and a bibliography. Gorgias Press. pp. 398–408. ISBN 978-1-59333-311-9.
- Tsadik, Daniel (2007). Between foreigners and Shi'is : nineteenth-century Iran and its Jewish minority. Stanford, USA: Stanford University Press. pp. 25–30. ISBN 978-0-8047-5458-3.
- Al-Nawawi, Rawdat al-Tālibīn wa ‛Umdat al-Muftīn, 10:315–6. 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 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 rightly-guided caliphs did any such thing when collecting the jizya." (Translation by Dr. Caner Dagli, taken from: H.R.H. Prince Ghazi Muhammad, Ibrahim Kalin and Mohammad Hashim Kamali (2013), War and Peace in Islam: The Uses and Abuses of Jihad, pp.82–3. The Islamic Texts Society Cambridge. ISBN 978-1-903682-83-8.)
- Ibn Qudamah, Al-Mughni, 4:250.
- Gerber, Jane (1995). Sephardic studies in the university. London: Fairleigh Dickinson University Press. pp. 54–74. ISBN 978-0-8386-3542-1.
- Daniel Dennett (1950). Conversion and the Poll Tax in Early Islam. Harvard University Press. pp. 107–10, 116–28. ISBN 978-0-674-33158-7.
- The Spread of Islam Throughout the World, edited by Idris El Hareir, Ravane Mbaye, p.200.
- Ariel, Ari (2014). Jewish-Muslim relations and migration from Yemen to Palestine in the late nineteenth and twentieth centuries. Boston: Brill. pp. 50–1. ISBN 978-90-04-26536-3.
- A Ben Shemesh (1967), Taxation in Islam, Netherlands: Brill Academic, p. 60, Quote="The Prophet wrote to Mu'adh b. Jabal in al-Yaman that he should collect from each adult male or female one dinar or its equivalent, and should not turn a Jew away from his Judaism. Such a jizya was imposed on the people of al-Yaman, an Arab tribe who were People of the Book".
- Eliyahu Ashtor and Leah Bornstein-Makovetsky (2008), Encyclopaedia Judaica, 2nd Ed, Vol. 12, Thomson Gale, Article: Kharaj and Jizya, Quote= "...In the Ottoman Empire men paid the jizya until they were 60 or 65 years old. In the list of jizya taxpayers in Ruschuk in the year 1831, many children 12 years old and even younger were included."
- 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."
- ‘Umar bin Khattab, may Allah be pleased with him, passed by the door of a people’s dwelling. There was beggar there saying, "Extremely old person with blind eyesight [needs help!"] He [‘Umar] got hold of him from behind and asked, "Which community of the People of Book you belong to?" He said, "I am a Jew." He asked, "What brought you to this condition that I see?" He said, "The demand of Jizya, the needs and the old age." ‘Umar got hold of his hand and brought him to his place helped him a little and then called for the custodian of Baytul Mal and said, "Take a look at his suffering. By Allah this is not justice on our part that we extract from them in their youth and leave them helpless in their old age! … He exempted him from Jizya and similarly the likes of him. – Imam Abu Yusuf, Kitab al-Kharaj, 1/139.
- Kamaruddin Sharif; Wang Yong Bao. Iqbal, Zamir; Mirakhor, Abbas, eds. Economic Development and Islamic Finance. p. 239. ISBN 978-0-8213-9953-8.
- Al-Qurtubi, 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 Quran has indicated is that the tribute is taken from fighters ... and there is a consensus amongst scholars that the tribute be only placed on the heads of free men who have reached puberty, who are fighting with the exclusion of women and children and slaves and the crazy insane and the dying old man."
- Al Nawawi, Minhaj al-Talibin, 3:277.
- Al Nawawī (Translated by E.C. Howard) (2005). Minhaj et talibin: a manual of Muhammadan law. Adam Publishers. pp. 337–8. ISBN 978-81-7435-249-1.
- 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:(incomplete) "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..."
- 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 " ."
- Goiten, S.D., "Evidence on the Muslim Poll Tax from Non-Muslim Sources", Journal of the Economic and Social History of the Orient 1963, Vol. 6, pp. 278–9, quote - "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."
- Ciggaar, Krijna; et al. (1996). East and west in the crusader states. Leuven, Netherlands: Uitgeverij Peeters. pp. 91–2. ISBN 978-90-6831-792-3.[need quotation to verify]
- Lambton, Ann (2013). State and Government in Medieval Islam. Hoboken: Taylor and Francis. p. 205. ISBN 1136605215.
- A S Tritton (2007), 'Caliphs and Their Non-Muslim Subjects: A Critical Study of the Covenant of Umar, Routledge, ISBN 978-0-41561-18-17, pp. 204
- Hunter, Malik and Senturk, p. 77
- Abu Yusuf, Kitab al-Kharaj, quoted in Stillman (1979), pp. 159–160
- Mufti Muhammad Shafi, Ma‘ārifu’l-Qur’ān 4, p.364.
- 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.
- Ahmet Davutoğlu (1994), Alternative paradigms: the impact of Islamic and Western Weltanschauungs on political theory, p.160. University Press of America.
- Ibn Qudamah, Al-Mughni, 13/209-10. Quote: «وفي مقدار الجزية ثلاث روايات: 1 - أنها مقدرة بمقدار لا يزيد عليه ولا ينقص منه، وهذا قول أبي حنيفة والشافعي؛ لأن النبي صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ فرضها مقدرة بقوله لمعاذ - تقدم -: خذ من كل حالم دينارا أو عدله معافر. . . . وفرضها عمر بمحضر من الصحابة فلم ينكر عليه، فكان إجماعا. 2 - 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، وذكر أنه زيد عليهم فيما مضى درهمان، فجعله خمسين، قال الخلال: العمل في قول أبي عبد الله على ما رواه الجماعة، فإنه قال: لا بأس للإمام أن يزيد في ذلك وينقص على ما رواه عنه أصحابه في عشرة مواضع، فاستقر قوله على ذلك، وهذا قول الثوري، وأبي عبيد؛ لأن النبي صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ أمر معاذا أن يأخذ من كل حالم دينارا، وصالح أهل نجران على ألفي حلة النصف في صفر والنصف في رجب. وعمر جعل الجزية على ثلاث طبقات: - على الغني ثمانية وأربعين درهمًا. - وعلى المتوسط أربعة وعشرين درهما. - وعلى الفقير اثني عشر درهما. وصالح بني تغلب على مثلي ما على المسلمين من الزكاة، 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 - أن أقلها مقدر بدينار، وأكثرها غير مقدر، وهو اختيار أبي بكر، فتجوز الزيادة ولا يجوز النقصان؛ لأن عمر زاد على ما فرض رسول الله صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ، ولم ينقص منه، وروي أنه على ثمانية وأربعين، فجعلها خمسين.»
- Ibn Khaldun, translation: Franz Rosenthal, N. J. Dawood (1969), The Muqaddimah : an introduction to history ; in three volumes 1, p.230. Princeton University Press.
- Dennet, Daniel (1950). Conversion and the poll tax in early Islam, pp.10-4, 21-4, 40-1. Harvard University Press.
- Ibn Abi Zayd al-Qayrawani, La Risala (Epitre sur les elements du dogme et de la loi de l'Islam selon le rite malikite.) Translated from Arabic by Leon Bercher. 5th ed. Algiers, 1960, pages 164–166
- Abu'l-Hasan al-Mawardi (1996), al-Ahkam as-Sultaniyyah. The Laws of Islamic Governance, trans. by Dr. Asadullah Yate, (London), Ta-Ha Publishers, pages 200-204
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- Encyclopaedia of Islam, 2nd Edition. Edited by: P. Bearman et al (1960), ISBN 9789004161214, Jizya
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- Nienhaus, V. (2006), Zakat, Taxes, and Public Finance in Islam, in Islam and the Everyday World: Public Policy Dilemmas (Sohrab Behdad et al Editors), pages 165–182
- Ahamat, H., & Kamal, M. H. M. (2011). "Modern Application of Siyar (Islamic Law of Nations): Some Preliminary Observations". Arab Law Quarterly, 25(4), 423–439
- Donner & Donner (1981). The Early Islamic Conquests, Princeton University Press, ISBN 978-1597404587
- Shemesh, Ben (Ed.). (1958). Taxation in Islam (Vol. 1). Brill Archive.
- Jalili, A. R. (2006). "A Descriptive Overview of Islamic Taxation". Journal of American Academy of Business, 8(2), 16–28.
- Stillman, Norman (1998). The Jews of Arab Lands. p. 160. ISBN 978-0827601987.
- Stillman, Norman (1979). The Jews of Arab lands : a history and source book. Philadelphia: JPS. pp. 159–160. ISBN 978-0-8276-0198-7.
- Humphrey Fisher (2001), Slavery in the History of Muslim Black Africa. NYU Press, p.47.
- Lewis, Bernard (1992). Race and Slavery in the Middle East: An Historical Enquiry. Oxford University Press. pp. 7, 108. ISBN 978-0195053265.
- (a) Mark R. Cohen (2005), Poverty and Charity in the Jewish Community of Medieval Egypt, Princeton University Press, ISBN 978-0691092720, pp.120–3 and 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";
(b) Marvin W. Heyboer (2009), Journeys Into the Heart and Heartland of Islam, ISBN 978-1434901880, pp 50, Quote - "The subjugation tax, jizya, was unfixed and subject to erratic changes, which at times meant poverty for women and children. Upon failure to pay the tax, family members were frequently taken and sold into slavery."
- Gordon, Murray (1989). Slavery in the Arab world. Rowman & Littlefield. p. 25. ISBN 0941533301.
Quote - prisoners were enslaved either in default of payment of a tax, the jizya and kharaj, or to avoid being massacred on the battlefield."
- I. P. Petrushevsky (1995), Islam in Iran, SUNY Press, ISBN 978-0-88706-070-0, pp 155, Quote - "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.(...) the Muslim community considers the slave (ghulam, raqiq, banda, kaniz) as chattels, movable property of the owner who could dispose of them as he pleased, by sale, by gift, by bequest."
- Ryan, Kevin (2007). Radical Eye for the Infidel Guy: Inside the Strange World of Militant Islam. Prometheus. p. 129. ISBN 978-1591025078.
Quote - jizya was different in important ways. (...) Infidels who couldn't pay or refused were either killed or enslaved along with their families.
- Ennaji, M. (2013). Slavery, the state, and Islam. Cambridge University Press; see Chapter 2; ISBN 978-0521119627
- Scott C. Levi (2002), "Hindu Beyond Hindu Kush: Indians in the Central Asian Slave Trade." Journal of Royal Asiatic Society, 12, Part 3 (November 2002): p. 282
- Fouzia Ahmed (2009), The Delhi Sultanate: A Slave Society or A Society with Slaves?, Pakistan Journal of History and Culture, 30(1), pp.8-9; Quote: "‘Alā’ al-Dīn Khaljī legalized the enslavement of the revenue (jizya) defaulters. (...) Sultans took the enslaved populations to growing Sultanate cities where there was a great demand of slave labour."
- Cowen, T., & Glazer, A. (2005). "Taxation and Pricing when Consumers Value Freedom." Social Choice and Welfare, 24(2), pages 211–220
- Chandra, S. (1969). "jizyah and the State in India during the 17th Century." Journal of the Economic and Social History of the Orient / Journal de l'histoire economique et sociale de l'Orient, pages 322–340.
- Abun-Nasr, J. M. (Ed.). (1987). A History of the Maghrib in the Islamic Period. Cambridge University Press.
- Markovits, C. (Ed.). (2002). A History of Modern India: 1480–1950, Anthem Press; pp.109-12.
- Çizakça, Murat (2011). Islamic Capitalism and Finance: Origins, Evolution and the Future. p. 20.
- Weiss, Holger. Social Welfare in Muslim Societies in Africa. p. 18.
- Gusau, S. A. (1989). "Economic Ideas of Shehu Usman Dan Fodio". Journal Institute of Muslim Minority Affairs, 10(1), 139–151.
- Kennedy, Hugh (2004), The Prophet and the Age of the Caliphates, 2nd Edition. Harlow: Pearson Education.
- Schimmel, Annemarie (1980), Islam in the Indian Subcontinent, Brill (Netherlands), ISBN 9004061177
- Gordon, C. H., Lubetski, M., Gottlieb, C., & Keller, S. (Eds.). (1998), Boundaries of the Ancient Near Eastern World, Vol. 273, Continuum; pp.245–99.
- Cahen, Cl.; İnalcık, Halil; Hardy, P. "Ḏj̲izzya." Encyclopaedia of Islam. Edited by: P. Bearman , Th. Bianquis , C.E. Bosworth, E. van Donzel and W.P. Heinrichs. Brill, 2008. Brill Online. 29 April 2008.
- William Montgomery Watt (1980), pp. 49–50.
- Lewis (2002) p.57
- Stillman, Norman (1998). The Jews of Arab Lands. pp. 18–19. ISBN 978-0827601987.
- Stillman, Norman (1979). The Jews of Arab Lands. The Jewish Publication Society. pp. 17–18.
- Gil, Moshe. A History of Palestine: 634–1099, Cambridge University Press, 1997, pp. 28–30. The letter sent to the bishop Yuhanna at Eilat:
"To Yuhanna bin Ruba and the worthies of Ayla, Peace be with you! Praise be Allah, there is no God save Him. I have no intention of fighting you before writing to you. Thou hast to accept Islam, or pay the tax, and obey God and his Messenger and the messengers of His Messenger, and do them honour and dress them in fine clothing, not in the raiment of raiders; therefore clothe Zayd in fine robes, for if you satisfy my envoys, you will satisfy me. Surely the tax is known to you. Therefore if you wish to be secure on land and on sea, obey God and his Messenger and you will be free of all payments that you owed the Arab [tribes] or non-Arabs, apart from the payment to God [which is] the payment of his Messenger. But be careful lest thou do not satisfy them, for then I shall not accept anything from you, but I shall fight you and take the young as captives and slay the elderly. For I am the true Messenger of God; put ye your trust in God and his books and his messengers and in the Messiah son of Maryam, for this is God's word and I too, put my trust in Him, for he is the Messenger of God. Come then, before a calamity befalls you. As for me, I have already given my envoys instructions with regard to you: give Harmal three wasqs of barley, for Harmala is your well-wisher, for if it were not for God and if it were not for this, I would not be sending you messengers, but rather you would be seeing the army. Therefore if you my messengers, you will have the protection of God and of Muhammad and all that stand at his side. My messengers are Shurahbil and Ubayy and Harmala and Hurayth b. Zayd who is one of the sons of the Banu Tayy'. All that they decide with regard to you shall be according to my wishes, and you will have the protection of God and of Muhammad the Messenger of God. And peace will be with you if you obey me. And the people of Maqnā thou shall lead back to their land."
The letter sent to the people of Adhruh:
"In the name of God, the merciful, the compassionate. From Muhammad the Prophet to the people of Adhruh; They [will live] securely by virtue of the letter of security from God and from Muhammad. They are due to pay 100 dinars, good and weighed, on every Rajab. And if one [of them] flees from the Muslims, out of fear and awe—for they feared the Muslims—they shall live securely until Muhammad will visit them before he leaves."
- jizyah and non-Muslim Minorities - IslamonLine.net - Ask The Scholar[dead link]
- Donner, Fred McGraw. The Early Islamic Conquests, Princeton University Press, 1981, p. 251.
- Perry Anderson (1979), Lineages of the Absolutist State, ISBN 978-0-86091-710-6, pp. 342–79
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- Elliot, H. M. (Henry Miers), Sir; John Dowson. "15. Táríkh-i Fíroz Sháhí, of Ziauddin Barani". The History of India, as Told by Its Own Historians. The Muhammadan Period (Vol 3.). London, Trübner & Co. p. 184.
Quote - The Sultan then asked, "How are Hindus designated in the law, as payers of tributes or givers of tribute? The Kazi 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 other schools allow no other alternative but Death or Islam.
- Vincent A Smith, The Oxford History of India: From the Earliest Times to the End of 1911 at Google Books, Chapter 2, pp.249–51, Oxford University Press.
- Futuhat-i Firoz Shahi Autobiography of Firoz Shah Tughlaq, Translated y Elliot and Dawson, Volume 3 - The History of India, Cornell University, pp 374–83
- Annemarie Schimmel (1997). Islam in the Indian Subcontinent. Brill Academic. pp. 20–23. ISBN 978-9004061170.
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- Shlomo Simonsohn, Between Scylla and Charybdis: The Jews in Sicily, Brill, ISBN 978-9004192454, pp 24, 163
- "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." Gabars, Encyclopædia Britannica. 2007. Britannica Concise Encyclopedia. 29 May 2007.
- "Though in Tunisia and Algeria the jizya/kharaj practice was eliminated during the 19th century, Moroccan Jewry 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.
- Mordechai Zaken, Jewish Subjects and their Tribal Chieftains in Kurdistan: A Study in Survival, Brill, 2007, pp. 280–284–71.
- http://www.washingtontimes.com/news/2013/sep/10/egypts-muslim-brotherhood-convert-islam-or-pay-jiz/, http://www.aina.org/news/20130913143703.htm
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- Nienhaus (2006), Zakat, taxes, and public finance in Islam, Islam and the Everyday World, 1, pp 165-180
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Quote - prisoners were enslaved either in default of payment of a tax, the jizya and kharaj, or to avoid being massacred on the battlefield."
- I. P. Petrushevsky (1995), Islam in Iran, SUNY Press, ISBN 978-0-88706-070-0, pp 155, Quote - "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.(...) the Muslim community considers the slave (ghulam, raqiq, banda, kaniz) as chattels, movable property of the owner who could dispose of them as he pleased, by sale, by gift, by bequest."
- Fouzia Ahmed (2009), The Delhi Sultanate: A Slave Society or A Society with Slaves?, Pakistan Journal of History and Culture, 30(1), pp 8-9; Quote: "‘Alā’ al-Dīn Khaljī legalized the enslavement of the revenue (jizya, kharaj) defaulters. (...) Sultans took the enslaved populations to growing Sultanate cities where there was a great demand of slave labour."
- Gordon, Murray (1989). Slavery in the Arab world. Rowman & Littlefield. p. 25. ISBN 0941533301.
- Saeed, A. (1995), The moral context of the prohibition of riba in Islam revisited, American Journal of Islamic Social Sciences, 12(4), 496-517; Quote - "Spending is made obligatory via Zakat, but whatever you give by way of charity seeking God's pleasure,..."; Also:
- Ahmedov, A. (2008), Religious Minorities in Shafii Law, Journal of Islamic Studies and Practical Int'l Law, 4, 3
- Chandra, S. (1969), Jizyah and the State in India during the 17th Century, Journal de l'histoire economique et sociale de l'Orient, 322-340
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- Timothy H. Parsons (2010). The Rule of Empires. Oxford University Press. p. 77. ISBN 978-0-19-530431-2.
- Charles Hamilton (1957), Hedaya, Lahore
- Hedaya, I.4.; see also K.S. Lal, Theory and Practice of Muslim State in India, Delhi, 1999, pp. 139–140 (tax levies on Muslims in Muslim India: 5%, on dhimmis: 10%).
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- "Jizyah and the spread of Islam" by Harsh Narain, Publisher:Voice of India, New Delhi.
- jizya – Encyclopædia Britannica