Surah Al-Taubah 9:29

قَاتِلُوا الَّذِينَ لَا يُؤْمِنُونَ بِاللَّهِ وَلَا بِالْيَوْمِ الْآخِرِ وَلَا يُحَرِّمُونَ مَا حَرَّمَ اللَّهُ وَرَسُولُهُ وَلَا يَدِينُونَ دِينَ الْحَقِّ مِنَ الَّذِينَ أُوتُوا الْكِتَابَ حَتَّىٰ يُعْطُوا الْجِزْيَةَ عَن يَدٍ وَهُمْ صَاغِرُونَ

9:29 The injunction to fight is relevant only in the event of aggression committed against Muslims (2:190-191), and in the presence of a real threat to the security of women, children and the elderly (4:75). Allâh and His messenger declare that unprovoked war is unlawful (22:39-41). In an Islamic state, every able-bodied Muslim should participate, in case of external or internal threat, in the defence of the society, and to pay Zakât, which is essentially a social security tax. The non-Muslim citizens of Muslim states are not expected to fight for the Muslims. Instead, they must pay a special tax, called al-Jizyahالْجِزْيَةَ. This tax is in lieu of both Zakât and military service, and in compensation for the Muslim forces providing them protection against outside enemies. The word jizyah ÒÍlU is derived from the verb jaza جَزَ meaning “a compensation in lieu of something else” (Tâj).

Nevertheless, if non-Muslims prefer to pay Zakât and render military service, no such special tax will be levied on them. No fixed rate has been set either by the Holy Prophet (pbuh) or the Holy Qur’ân for this tax. Most sources agree that it is to be considerably lower than the Zakât, for which Muslims are liable. Non-Muslim women, old men, the sick or crippled, priests, and monks are exempted from the payment of jizyah. ‘An-yadin عَن يدٍ means that payment is required only if they can afford it, or pay it with a willing hand and without reluctance.