Jizyah

Jizyah was a tax realized from the non-Muslim citizens of a Muslim state. The one condition basic to its realization was that it was to be imposed only on those males who were able to earn and did actually earn. Those below 20 and above 50, as also women, the insane, the slaves, the disabled, the paralytic, the deaf, destitute, monks and priests, and the members of fighting forces were exempt from this tax. Even a rich man could claim relief from this tax in case of a year’s long unemployment.1

Three different categories of assesse males were defined to determine their financial status. Normal rate of Jizyah was three rupees per annum. It was six rupees yearly from the middle class people and 12 rupees from the rich. Almost the whole of the tax so realized was spent on the education, development, uplift and welfare of the Dhimmis.2

Actually, in those days, the Muslims were under conscription and under the law had to do compulsory military service. The Dhimmi citizens, however, were under no such obligation and were given the option, either to enlist in the army like the Muslims or to pay a token tax, on payment of which they were guaranteed protection and security against external as well as internal aggression. Therefore it was that those who paid the tax were automatically exempted from service in the army. Thus one clause of the pact signed at the time of the fall of Jurjan is as follows:

"We agree to guarantee protection and security to you on the condition that you continue to pay tax, which will be remitted in case you choose to join the army or civil service."3