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Jizyah or jizya (جزية) is the extra, lunar-yearly tax[1] imposed on Dhimmis, that is non-Muslims who live under Muslim rule according to the Qur'an and hadith (quotes can be found at Qur'an, Hadith and Scholars:Jizyah). It is the the linchpin of the system of religious apartheid and Islamic supremacism which is the dhimma. Its payment is both a payment for the cessation of the state of Jihad upon the dhimmi, as well as a sign of the humiliation and degradation of the dhimmi before the authority of Islamic religion. The jizya itself was only one of many special taxes paid by non-Muslims to their Muslim governments, but amongst them it is the only one which was specifically delineated in the Qur'an. Other taxes on non-Muslims such as the kharaaj were often equated with and sometimes used interchangeably with the word jizya in Arabic and other languages of Islamic empires. Unlike with the other taxes, various other traditions of humiliation and abuse accompanied the jizya; the dhimma was required to pay it عن يد "'an yadin" that is "by hand" and صاغرون "saaghiruun" that is "humiliated/lowered/in subjugation." As such the traditional mufassirun have decreed that while paying the tax the dhimmi must receive blows about the head and/or neck from the Muslim collecting it to symbolize his humiliated state, and Islamic fuqahaa' (legal scholars) throughout the ages have reiterated the legislation of this humiliating practice throughout the ages. Upon payment of the tax the dhimmi would receive a receipt of payment, either in the form of a piece of paper or parchment or as a seal humiliatingly placed upon their neck, and was thereafter compelled to carry this receipt wherever he went within the realms of Islam. Failure to produce an up-to-date jizya receipt on the request of a Muslim could result in death or forced conversion to Islam of the dhimmi in question [2].

Jews and Christians were required to pay the jizyah while pagans were required to either accept Islam or die.[3]


The jizya's origin is found in the Qur'an:

Fight those who believe not in Allah nor the Last Day, nor hold forbidden that 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 Jizyah with willing submission, and feel themselves subdued.

The text is clear that the tax is a sign of their submission to the Muslims. Its role is thus not only fiduciary but also social; it is a sign of vilification and humiliation which the person of the book under Muslim rule (id est, the dhimmi) must suffer as the price for the right to live under Muslim rule. The Arabic text is specific that the dhimmi must pay the jizya عن يد "'an yadin" that is "by hand" and صاغرون "saaghiruun" that is humiliated and lowered.

The institution of the dhimma and its linchpin the jizya is in Islamic fiqh part and parcel to the larger theory of Jihad in Islamic Law. Paying the tax is one of the three choices that Muslims imams (leaders) are to offer infidels before declaring jihad upon them:

"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. We will then fight you until God decides between us and you." (Al Tabari, Volume XI)
Khalid bin Al-Waheed (Muslim General, 632AD)
Summon the people to God (id est to convert to Islam--WikiIslam Editor); those who respond to your call, accept it from them, but those who refuse must pay the poll tax out of humiliation and lowliness. If they refuse this, it is the sword without leniency. Fear God with regard to what you have been entrusted. (Al Tabari, Volume XII)
Umar ibn al-Khattab during the conquest of al-Basrah (636 CE)

Once a land is conquered by Islamic armies the ruler must impose a taxation on those non-Muslims who will not convert to Islam.

But I thought that we had nothing more to conquer after the land of Kesra [Persia], whose riches, land, and people Allah has given us. I have divided the personal possessions among those that conquered them after having subtracted a fifth, which under my supervision was used for the purpose for which it was intended. I thought it necessary to reserve the land and its inhabitants, and levy from the latter the kharaj by virtue of their land, and the capitation [jizya] as a personal tax on every head, this poll tax making up a fay in favor of the Muslims who have fought there, of their children and of their heirs.
Abu Yusuf Ya’kub, 189, Le Livre de l’Impôt Foncier (Kitab al-Kharadj), trans. and annotated by E. Fagnan (Paris: Paul Geuthner, 1921), English quotation in Ye’or, The Dhimmi 165

Jizyah is paid as a sign of submission and humiliation and gives Dhimmis some legal protection in return. Under dhimmitude (the status that Islamic law, the Sharia, mandates for non-Muslims) Dhimmis usually are not allowed to carry arms to protect themselves, serve in the army or government, display symbols of their faith, build or repair places of worship etc. Further stipulations can include the requirement for dhimmis to dress differently, live in inferior houses, use inferior transport, and oblige themselves to the feeding and housing of Muslims as needed. If the conquered do not wish to pay or convert, their fate may very well be slavery (under which, rape is permitted) or (as evidenced in the quotes above) death.

The amount of the Jizyah tax was based on income [4] and the way it was collected varied from time to time and from place to place, but when imposed, the forced payment of Jizyah greatly stimulated the conversion of non-Muslims into Islam.[5] In some cases the taxation of the non-Muslims was so profitable that some Islamic rulers discouraged their subjects from converting to Islam, lest they should lose their income.[6]

Historical Precedents and Influences

Jizyah was not entirely an Islamic initiative or the innovation of its prophet Muhammad. A certain form of Jizyah had existed among the tribes of Northern Arabia in pre-Islamic times. This fact is attested by the famous historian Philip. K. Hitti in his History of Arabs. Ghazw (غزو) or raiding others for feeding mouths was an accepted norm among the Bedouin tribes of that time. As Hitti noted, "Ghazw was a manly occupation of Bedouins where fighting mood was a chronic mental condition". For people among the tribes, everything that belonged to the other tribes guaranteeing material gain made a legitimate target. The context made it necessary for a weaker tribe or a sedentary settlement on the borderland to buy protection from the stronger tribe by paying what it then called Khuwwah which later became Jizyah in Muhammad’s Islam. Along with the booty acquired through raids and wars, Jizyah turned out to be a good source of income for believers.

The Jizya Verse and Commentary

The jizya is meant both as a means of exploiting the dhimmi community, and as method of humiliating them, as ibn Kathir makes clear in his tafsir on the jizya verse from surat-at-Taubah:

Allah said, (until they pay the Jizyah), if they do not choose to embrace Islam, (with willing submission), in defeat and subservience, (and feel themselves subdued.), disgraced, humiliated and belittled. Therefore, Muslims are not allowed to honor the people of Dhimmah or elevate them above Muslims, for they are miserable, disgraced and humiliated. Muslim recorded from Abu Hurayrah that the Prophet said, "Do not initiate the Salam to the Jews and Christians, and if you meet any of them in a road, force them to its narrowest alley." This is why the Leader of the faithful `Umar bin Al-Khattab, may Allah be pleased with him, demanded his well-known conditions be met by the Christians, these conditions that ensured their continued humiliation, degradation and disgrace.
Tafsir of Ibn Kathir on Qur'an 9:29

The jizyah is a sign of how miserable the dhimmis are, and as such good Muslims should avoid contact with them. Its function is thus not only to fill the coffers of the Islamic state, but also to seperate the Muslims from the dhimmis by way of the humiliation and villification of the later. In order that the seperation be maintained, the system of the dhimma includes many discriminatory laws meant to visual mark the dhimmis as different from the Muslims. In addition, the dhimmi is required to keep the receipt of his payment of the jizya at all times and to provide it upon request to Muslim officials. Failure to produce the receipt of payment for the jizya could result in fines, imprisonment, or even death depending on the time period and place of the infraction.

Approval from Islamic Scholars

The theory of the jizyah (and related taxes such as the kharaaj land tax) are well developed in Islamic fiq literature. Generations of scholars have spilled their ink on the subject. Although many differing opinions do exist within the topic, never the less the fuquhaa' (legal scholars) generally agree throughout the ages on the main points: the jizyah is to be a burden financially on the dhimmi, its collection is mandatory, failure to pay it can and should result in imprisonment, loss of property or death, the payer of the tax must do it in person before a Muslim official, and they must be phyisically humiliated during the act. Furthermore, the dhimmi must be able to produce at request proof of the payment of the tax to the Muslims; failure to produce proof of payment takes him from the status of a dhimmi to a harbi, whose blood can be legally spilled.

The Muslims do not fight anyone until they have told them about the religion of Allaah and given them the choice between two things, either accepting Islam or, if they refuse Islam and keep their own religions, paying the Jizyah (tax) to the Muslims in return for protection. If they refuse both of these choices, then they are to be fought.
Sheikh Muhammed Salih Al-Munajjid
If some people persist in rejecting the religion of Allaah and stand in the way of ruling by that which Allaah has revealed on earth, or they fight against the call to Allaah, then we give them the choice of three things: Either they become Muslim; or if they refuse they pay the jizyah (whereby they pay a specified amount to the Muslims in return for being allowed to remain their land, and the Muslims undertake to protect them); or, if they refuse that, there is nothing left but the way which they themselves have chosen, which is fighting and dealing violently with those who have persecuted the Muslims and put obstacles in the path of the Islamic da’wah. In this way the Muslims will gain the upper hand and the enemies will be humiliated; then when we have killed and wounded many of them and gained the upper hand over them, we may take prisoners and bind a bond firmly on them.
Ahkaam al-Sijn wa’l-Sujana’ wa Mu’aamalat al-Sujana’ fi’l-Islam by Hasan Abi’l-Ghuddah, 256

Saudi Sheikh Muhammad bin Abd Al-Rahman Al-'Arifi, Imam of the mosque of King Fahd Defense Academy, imagines the coming Muslim conquest of the Vatican:

"… We will control the land of the Vatican; we will control Rome and introduce Islam in it. Yes, the Christians, who carve crosses on the breasts of the Muslims … will yet pay us the Jiziya [poll tax paid by non-Muslims under Muslim rule], in humiliation, or they will convert to Islam…"[7]
Saudi Sheikh Muhammad bin Abd Al-Rahman Al-'Arifi
"It may happen that the enemies of Islam may consider it expedient not to take action against Islam, if Islam leaves them alone in their geographical boundaries to continue the lordship of some men over others and does not extend its message and its declaration of universal freedom within their domain. But Islam cannot agree to this unless they submit to its authority by Jizyah..."
This is the aim of Jihad with the Jews and the Christians and it is not to force them to become Muslims and adopt the `Islamic Way of Life.' They should be forced to pay Jizyah in order to put an end to their independence and supremacy so that they should not remain rulers and sovereigns in the land. These powers should be wrested from them by the followers of the true Faith, who should assume the sovereignty and lead others towards the Right Way, while they should become their subjects and pay jizyah...

[The Islamic State] cannot allow that they should remain supreme rulers in any place and establish wrong ways and impose them on others. As this state of things inevitably produces chaos and disorder, it is the duty of the true Muslims to exert their utmost to bring to an end their wicked rule and bring them under a righteous order.

As regards the question, "What do the non-Muslims get in return for Jizyah?" it may suffice to say that it is the price of the freedom which the Islamic State allows them in following their erroneous ways, while living in the jurisdiction of Islam and enjoying its protection. The money thus collected is spent in maintaining the righteous administration that gives them the freedom and protects their rights. This also serves as a yearly reminder to them that they have been deprived of the honor of paying Zakat in the Way of Allah, and forced to pay jizyah instead as a price of following the ways of error.
Commentary on Qur'an Chapter 9:29
Sayyid Abul Ala Maududi, Tafhim al-Qur'an

Jizyah in History

Although many aspects of the dhimma were not enforced in many places and times throughout Islamic history, the jizyah and associated taxes such as the kharaj were not one of these aspects. Consistently throughout Islamic history, in accordance with the Islamic doctrine that the dhimmis and all of their economic output constitute the fay of the Islamic state and ummah in perpetuity, the jizyah and related taxes were extracted from the dhimmi peoples with stark consistency. Unlike many other aspects of the dhimma which did fall out use in time (although many were brought back later), Islamic states also came up with new taxes on the dhimmis, such as the "blood tax" of the devshirme in the Ottoman Empire, whereby the first born sons of the rayah (dhimmis, literally flock of animals) would be collected, forcibly converted to Islam and pressed into the service of the Sultan's elite military corps, the janissaries.

Muslim empires from Spain to Bangladesh and everywhere in between implemented the jizyah. Although theoretically only applicable to Jews and Christians, a "sahih" hadith exists in which the Prophet commanded that Zoroastrians be subject to the jizyah. Although Islamic scholars initially laid down the death penalty, practical considerations forced the Hanafi school of jurisprudence in India to countenance the collection of the jizyah from Hindus, Buddhists, Sikhs, and other non-people of the book "mushrikuun" or "polytheists" in the Islamic empires of India, since killing or forcibly converting the hundreds of millions of polytheists in the subcontinent was impractical for pre-modern pre-industrial age states. As the Hanafi school was the main school followed by Indian Muslims, this ruling is peculiar to them; the other 3 mainstream schools of Sunni fiqh and the salafis maintain that the polytheists should only be offered the choice of the sword or conversion to Islam by the imam of the Islamic state.

Not only Alamgir compiled Fatawa-u-Alamgiri, he re-imposed jizya (a tax on non-Muslims for protection under Muslim rule) that had been suspended by Akbar, destroyed some unauthorized temples and checked proselytizing activities of the Hindus.
The Historical Roots of Islamic Militancy in Pakistan and current scenario: Amicus
Mohammed Yousuf, Journal of Turkish Weekly, May 19, 2005
Once Muhammad Bin Qasim had established himself in Sindh he sent a letter to the Muslim Caliph in Damascus, seeking instruction as to how he should deal with the Hindus and Buddhists of the conquered area. The reply came that they be treated in accordance with the Quranic commandments relating to the People of the Book (Ahl-i-Kitab), the Jews and the Christians. Accordingly, the Buddhists and the Hindus of Sindh were to be given full freedom to practise their faiths, and their lives and property, including temples, were to be protected. In return, they were to pay a tax, the jizya. The old, the sick, children and priests were to be exempted from the tax. The non-Muslims were not obliged to perform military service, unlike the Muslims. Following these dictates, Muhammad Bin Qasim thus set a precedent which several other Muslim rulers after him followed.

The Ottoman empire imposed jizya on its Jewish and Christian subjects. Jizya collected from these communities was one of the main sources of income of the Ottoman treasury.[8] The empire abolished it in 1856, but this action was dubbed as "cosmetic" because they replaced it with bedel-i askeri, a tax on non-Muslims in return for their exemption from military services.[9][10]

Jizyah in the Modern World

The practice of collecting any special tax from non-Muslims came to a complete end with the annhilation of the Ottoman Caliphate after the end of the 1st world war. No Islamic country including the Islamic Republic of Iran currently engages in the practice. Never the less, Islamic scholars today continue to call for the re-institution of the jizyah, and extremist groups in places like Iraq and Syria, including the Islamic State (AKA Daesh AKA ISIL AKA ISIS) have reinstituted the collection of the jizyah from the "people of the book", overwhelmingly local Christians, in the areas where they have taken military control from established governments.

The general plan of Hamas also includes the imposition of a special tax, called al-jeziya, upon all of the non-Muslim residents in the Palestinian territories. This tax revives the one applied through all of Islamic history to the dhimmi, the second-class Jewish and Christian citizens.
In the recent violence, residents of the Baghdad neighborhood of Dora said gunmen knocked on the doors of Christian families, demanding they either pay jizya — a special tax traditionally levied on non-Muslims — or leave. The jizya has not been imposed in Muslim nations in about 100 years.
Christians Fleeing Violence in Iraq
The Associated Press, Fox News, May 07, 2007
The Taliban in the North West Frontier Province (NWFP) have issued an ultimatum against local Hindus and Sikhs: either you pay “jizya”, an Islamic poll tax for religious minorities that is akin to protection money, or you leave. Many (more than 400)Hindu and Sikh families have already left for Peshawar and neighbouring provinces.

Threats against Sikhs and Hindus are but the latest in a series of warnings against religious minorities in the NWFP, including Christians who have had to pay jizya and submit to Sharia.

“We were living under fear: fear of the Taliban, fear of Lashkar-e-Islam and fear of other armed groups,” a Sikh man told the Daily Times
Hindus and Sikhs threatened by the Taliban and Sharia
Fareed Khan, Asia News, July 28, 2009
Eight members of the minority Christian community have been kidnapped in Pakistan's troubled Waziristan tribal region, reports said today. Militants and criminals in Pakistan's lawless tribal belt have targeted minorities like Hindus, Sikhs and Christians. There have been several instances of members of minority communities being abducted for ransom or forced to pay 'jiziya', a tax levied on non-Muslims.
A human rights organization has learned that a Christian businessman was shot eight times in the legs while driving through Lahore, Pakistan after refusing to pay protection money to a Muslim.

Mobeena, [the Christians sister], told ICC, “Suqlain is still free and hanging around. The government has done nothing to help us, even though my brother is a prominent businessman. We feel insecure, our children are too scared to go out anymore - please help us, we need justice.”
Christian Shot Eight Times for Refusing to Pay Protection Money
Jeremy Reynalds, ASSIST News Service, July 22, 2009
According to the [Chaldean Cultural Association for Peace in Iraq] association’s survey, property of at least 500,000 Christians were taken away and 200,000 Christians were forced to pay extortion money, while dozens others were kidnapped then released for ransom.

“Before 2003, there were around 2.1 million Christians in Iraq, but now there are not more than 500,000 of them,” Masho said.

He criticized the Iraqi government for being unable to protect Christians, and said that it did not even fulfill its promises to compensate them.
This past year there have been several disturbing incidents in the neighborhood of outer Nørrebro. In October, a refugee from Africa had his door kicked in several times and was threatened by a group of youths who accused him of being both black and Christian.

He was given a deadline of less than a week to pay them 10,000 kroner (1,800 USD) if he wanted to live in the area. Police told him that they could no longer guarantee his safety in Mjølnerparken [Muslim ghetto in Copenhagen, Denmark]. When Lejerbo (the company renting out apartments in the area) found him, he was crying and had slept on the street.
On the other side of the fence
Nicolai Sennels (Translator), Weekendavisen (Danish daily, not online), March 1, 2012
Refugees who have fled to Jordan from Syria are telling mission leaders supported by Christian Aid Mission about deliberate, new persecution from the "Arab Spring" insurgents who are seeking to overthrow the brutal Assad regime in Damascus.
. . .

"It is over; we can't get back what we lost," said one discouraged Christian refugee here in Jordan. "It will never be the same anymore for me or my family. We've lost hope." He said he had to flee with his family at night, because anti-Christian persecution in Syria is becoming a steadily growing reality.

"I had my own business. I ran a supermarket, and we were financially stable. Unfortunately, that's not the case anymore. Our dreams vanished when a group of terrorists threatened to kill my family, burn our house, and set fire to the supermarket if I didn't pay them $7,000.

"I paid the amount, hoping that they would leave us alone, but they did not. Instead, they kidnapped me for a whole week. They only let me go on one condition: that each month I would pay them the same amount.

"What do you think I could do? I fled. I packed our stuff, taking only the basics. I took my family and came to Jordan. My son, Omar, has one year left to finish his bachelor's degree, but now his dreams have vanished as well. I used to be a business owner...but now I am a laborer who can hardly provide the day-to-day basics for my family."
In Essa Nagri Christians are harassed by criminal gangs and Islamic terrorist groups of ethnic Pashtuns: armed to the teeth, the militants enter the area to collect the "Jizya" (the tax imposed, according to the sharia, on the non-Muslim minorities), and extort money from the Christian merchants. MASS activists have been denouncing for a long time continuous robberies, violence and abuses committed under the cover of some Police officials. Militants raid houses, steal and abuse women and children for fun.
Around 69 families, approximately 500 Sikhs, were residing in Feroz Khail area of the agency. Most of them earned their living from cultivating crops and a few others from small makeshifts at a market, which were barely sufficient to make both ends meet.

Kalyan himself was picked up by militants and offered three options: To embrace Islam, to become part of their jihad or to pay a sum of Rs500 million.

“I could not even consider the first two options. I was released when residents intervened and the Sikh community paid Rs6.5 million as Jizya (protection money for non-Muslims),” Kalyan said.

Residents left the area within half an hour of the warning, leaving most of their valuables behind.
Militancy: When hundreds of Sikhs lost their homes in Orakzai
Umer Farooq, The Express Tribune, October 5, 2012

Other Islamic Taxes


Muslims also had to pay a tax called Zakat. However, this zakat is a 2.5% tax, while the jizyah (which can vary) is about a 10% income tax (although it has been known to be as high as 50%). Muslims are obligated to pay this so-called "charity tax" even today, as its one of the five pillars of Islam. But, instead of paying it to the state, they now pay zakat to charities of their choice. It must however be noted that the majority of Islamic scholars are of the view that non-Muslims should not benefit from this alms giving,[11] which is why mainstream Islamic charities, like Islamic Relief, almost exclusively[12] focusing their humanitarian work in Muslim majority nations or areas in non-Muslim countries which are heavily populated by Muslim minorities. In the aftermath of the 2010 Pakistan floods, many Christian survivors were denied aid supplied by Muslim charities as a result.[13]


Devshirme (derived from , "collection, gathering"; called "collection of boys" or "blood tax" in Balkan countries in their native languages) was the systematic abduction of young boys from conquered Christian lands by the Ottoman sultans as a form of regular taxation in order to build a loyal slave army (formerly largely composed of war captives) and the class of (military) administrators called the "Janissaries", or other servants such as tellak in hamams. Boys delivered to the Ottomans in this way were called ghilmán or acemi oglanlar ("novice boys").


Tax imposed on recent Islamic converts in the 7th–8th century. In Islamic territories, Jews, Christians, and Zoroastrians who did not convert to Islam were required to pay a tax called the jizya. Many people converted to Islam to avoid this tax or to escape the ban on non-Muslims owning land. As financial problems mounted for the Umayyad rulers, authorities imposed the kharaj as a property tax for recent converts. Popular opposition to the tax led to a revolt in 747 and precipitated the downfall of the Umayyad dynasty.
The Encyclopædia Britannica

The Umayyad caliph Umar II made non-Arab converts to Islam pay kharaj as a compensation for the diminished jizya tax base.[14]

Some have said that jizya and kharaj were not significantly higher than the taxes collected in the pre-Islamic Byzantine and Sassanid empires. However:

A comparison between pre-Islamic documents and those of the Islamic period reveals that conquering Arabs increased the land taxation without exception. Thus, raising taxes of each acre of wheat field to 4 dirhams and each acre of barley field to 2 dirhams, whereas during reign of Khosro Anushiravan it used to be a single dirham for each acre of a wheat or barley field. During the later stage of Umayyad Caliphate, conquered and subjugated Persians were paying from one fourth to one third of their land produce to the Arab Empire as kharaj.
N. V. Pigulevskaya, A. Yu. Yakubovski, I. P. Petrushevski, L. V. Stroeva, A. M. Belenitski. The History of Iran from Ancient Times to the End of Eighteenth Century (in Persian), Tehran, 1967, p. 161.

Kharaj was also imposed on Hindu peasants of India during the rule of the Delhi Sultanate and the Mughals. Its value varied from 20 percent to 50 percent of the produce.[15]


  • The Hedaya, a 12th-century legal manual considered one of the most influential books of Hanafi Islamic law, states that a tithe on wine and pork should be collected from dhimmis and polytheists whenever they pass by any collector's office in an Islamic state.[16]
  • Rav akçesi, also called "rabbi tax," was imposed on Jewish communities in the Ottoman Empire.[17][18]
  • Mughal emperor Aurangzeb (1618-1707), known for persecuting non-Muslims under his rule, used to collect a customs duty called sair-jihat. It was applicable on the sale of sundry objects, including cloth, oil, grains, food, horses, camels, and animal skins.[19] The rate was fixed according to the religion of the payer. Hindu merchants paid 5 per cent, Christians 4 per cent and Muslims 2.5 per cent. Later, he exempted Muslims completely from this tax.[20]

See Also


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External Links

Muslim websites


  1. Lewis B, Pellat, Ch, Schacht J,, 1991, , "Djizya," THE ENCYCLOPAEDIA OF ISLAM vol II Madison, E.J. Brill, Leiden, Netherlands, p.561
  2. Yeʼor., B., 2011. The decline of Eastern Christianity under Islam. Madison, NJ: Fairleigh Dickinson University Press, p.79
  3. "Islam", Encyclopedia Britannica, New York, 17 August 2021, https://www.britannica.com/topic/Islam. 
  4. Ye'or, Bat The Decline of Eastern Christianity Under Islam: From Jihad to Dhimmitude Cranbury, New Jersey, USA, Associated University Press, 1996, 77
  5. Jizya - Encyclopedia Britannica
  6. Hawting, G.R. The First Dynasty of Islam: The Umayyad Caliphate AD 661-750. Routledge. p. 77. ISBN 0-415-24073-5.
  7. The Next Pope and Islamic Prophecy frontpagemag.com
  8. 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."
  9. Stillman, Norman. The Jews of Arab lands: a history and source book. p. 97. ISBN 978-0-8276-0198-7.
  10. Gribetz, Jonathan Marc. Defining Neighbors: Religion, Race, and the Early Zionist-Arab Encounter. Princeton University Press. 22-09-2014. ISBN 140085265X.
  11. Haytham bin Jawwad al-Haddad, "The way of giving Zakat al-Fitr in non-Islamic Lands", IslamicAwakening, Article ID: 984, November 20, 2002 (archived), http://www.islamicawakening.com/viewarticle.php?articleID=984. 
  12. Islamic Relief and the Myth of Non-Discriminating Muslim Charity - TROP
  13. Pakistan: some Christians denied aid unless they convert to Islam - Catholic Culture, September 6, 2010
  14. Kennedy, Hugh. The Prophet and the Age of the Caliphates. Pearson. p. 107. ISBN 0-582-40525-4.
  15. K. S. Lal. Theory and Practice of Muslim State in India. Chapter IV: "Income of the State". Archived at [1]. Aditya Prakashan. 1999. ISBN 8186471723
  16. Marghinani. The Hedaya (Arabic) Translated by Charles Hamilton. Book I Chapter IV. p. 13.
  17. "Turcica: revue d'études turques, Volumes 24-25", Éditions Klincksieck, pp. 106, 1992, https://books.google.com/books?id=O3lpAAAAMAAJ&q=Rav+ak%C3%A7esi&dq=Rav+ak%C3%A7esi&hl=en&ei=ENqtTc77LZCp8APbtrSVAw&sa=X&oi=book_result&ct=result&resnum=5&ved=0CEEQ6AEwBA. 
  18. Veinstein, Gilles. Sur la draperie juive de Salonique (XVIe-XVIIe s.) "Revue du monde musulman et de la Méditerranée" 1992. v.66
  19. Abul Fazl. Ain-i-Akbari. Translated by Col. Henry Sullivan Jarrett (1891). Vol. II, p. 63.
  20. Manucci, Niccolao. Storia do Mogor also known as Mogul India 1603-1708, Vol. 2. pp. 415-417. Translated by William Irvine. London, J. Murray (1907).