29. Fight (the treacherous people) among those given the book who do not believe in Allah, nor the Last Day, nor do they forbid what Allah and His Messenger have forbidden, nor do they practise the true religion (instead, they have breached the Treaty of Medina by committing an act of treason against the state), until they pay the indemnity tax (al-Jizya) with a willing hand*, and they submit to the command of the state.**

* Jizya legally refers to an indemnity tax received from non-Muslim combatants who surrendered to the Muslim State through a treaty, demanding their security, indemnity from military services and exemption from prescribed alms, payable to the state. These non-Muslims were not citizens of the state; instead, they were security seekers after surrendering from the battlefield. They used to contribute tax to military defence for their exemption from army services, whereas, in contrast, Muslim citizens would offer their personal services for the protection of the state whenever invaded by their enemies. The Jizya tax would also exempt those non-Muslims from Zakat and Kharaj taxes (trade and agricultural taxes), which were obligatory for Muslims. This particular category of non-Muslims, being non-citizens, were known as ‘Treaty People’ (Ahl al-Dhimma) or ‘Covenant Holders’. The Islamic State would provide them with all rights of security, equality and freedom against the tax, known as Jizya, which means reward or compensation. Women, children, the elderly, the clergy, the poor, the sick and those unable to work were exempt from this tax. Those who opted to join the army were also exempt. Instead, the poor among them were supported financially by the state. The Muslim rulers would refund the Jizya, if they failed to protect their lives or possessions. This kind of taxation system has existed since ancient times; the Old Testament and the New Testament in the Bible provide several references regarding this practice. Islam did not introduce it; instead, Islam introduced many humanitarian reforms in this old existing tradition among the nations. This term does not entail disgrace, inequality or humiliation of non-Muslims, nor does it uniformly apply to any non-Muslim citizen of a Muslim state. ** This verse refers to a retributive or punitive action taken against certain tribes, such as Qurayza and al-Nadir, who, in violation of the terms of alliance and the constitution, had supported the Meccan armies during their invasions of Medina, particularly in the battle of the confederates (al-Ahzab) by mobilizing them and providing them arms, ammunition and strategic information. Such punitive action against any party who breached the peace treaty and acted treacherously was repeatedly demanded in various articles of the constitution of Medina, jointly signed by the Jews and the Muslims years before.

قاتلوا الذين لا يؤمنون بالله ولا باليوم الآخر ولا يحرمون ما حرم الله ورسوله ولا يدينون دين الحق من الذين أوتوا الكتاب حتى يعطوا الجزية عن يد وهم صاغرون