Jizya

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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.^[1][2][3] Muslim jurists required adult, free, sane males among the dhimma community to pay the jizya while exempting women, children, elders, handicapped, the ill, the insane, monks, hermits, slaves,^[4][5][6][7] and musta'mins—non-Muslim foreigners who only temporarily reside in Muslim lands.^[8][9] Dhimmis who chose to join military service were exempted from payment,^{[1][4][10][11]} as were those who could not afford to pay.^[4][12][13]

Jizya is mandated by the Quran and hadiths^[14] (but not the rate or amount). 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.^[9][15][16]

The application of jizya varied in the course of Islamic history. Together with kharaj, a term that was sometimes used interchangeably with jizya,^[17][18][19] taxes levied on non-Muslim subjects were among the main sources of revenues collected by some Islamic polities.^[20] Jizya rate was usually a fixed annual amount depending on the financial capability of the payer.^[21] Sources comparing taxes levied on Muslims and jizya differ as to their relative burden depending on time, place, specific taxes under consideration, and other factors.^{[22][1][23][24][25]}

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.^[26][27] 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.^[28][29][30]

The jizya tax was historically imposed on Jews and Christians in the 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.^[31] The tax is no longer imposed by nation states in the Islamic world,^[32][33] although there are reported cases of organizations such as the Pakistani Taliban and ISIS attempting to revive the practice.^[31][34][35]

Some modern Islamic scholars, such as Abul A'la Maududi of Pakistan, have argued that Jizya should be re-imposed on non-Muslims in a Muslim nation.^[36] Moderate Muslims generally reject the dhimma system, which encompasses jizya, as inappropriate for the age of nation-states and democracies.^[33]

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 and Arberry 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'."^[37]
• 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."^[38]
• Muhammad Abdel-Haleem states that the term poll tax does not translate the Arabic word jizya, being also inaccurate in light of the exemptions granted to children, women, etc, unlike a poll tax, which by definition is levied on every individual (poll = head) regardless of gender, age, or ability to pay. He further adds that the root verb of jizya is j-z-y, which means 'to reward somebody for something', 'to pay what is due in return for something' and adds that it's in exchange for military service.^[13]
• 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.^[23]
• Edward William Lane, 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 ensures them protection."^[39]
• Michael G. 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."^[40]
• Jane Dammen McAuliffe states that Jizya, in early Islamic texts, was an annual tribute expected from non-Muslims, and not a poll tax.^[41]
• Tritton states that both Jizya in west, and Kharaj in the east Arabia meant tribute. It was also called Jawali in Jerusalem.^[42][43] Shemesh says that Abu Yusuf, Abu Ubayd, Qudama, Khatib and Yahya used the terms Jizya, Kharaj, Ushr and Tasq as synonyms.^[44] Long states Jizya in Islamic history sometimes referred to a land tax.^[45]
• Ann Lambton says 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".^[46]

In the Qur'an

Jizya is sanctioned by the Qur'an based on the following verse:^[47]

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.

— Qur'an, ^{[Quran 9:29]}

1. Fight those who believe not in God and the Last Day (qātalū-lladhīna lā yuʾminūna bi-llāhi wa-lā bi-l-yawmi-l-ākhir)

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’,^[47][48] while Muṣṭafā Al-Maraghī 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."^[49] 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.^[47]

2. Do not forbid what God and His Messenger have forbidden (wa-lā yuḥarrimūna mā ḥarrama-llāhu wa-rasūluh)

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’,^[47][50] 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.^[47]

3. Until they pay jizya with their own hands while they are subdued (ḥattā yu‘ṭū-l-jizyata ‘an yadin wa-hum ṣāġirūn).

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.^[51] M.J. Kister understands 'an yad to be a reference to the "ability and sufficient means" of the dhimmi.^[52] Mark R. Cohen writes that 'while they are subdued' was interpreted by many to mean "humiliated state of the non-Muslims".^[53] In contrast, Al-Shafi‘i, the founder of the Shafi'i school of law, wrote that a number of scholars explained this last expression to mean that "Islamic rulings are enforced on them."^[54] 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.^[12]

Rationale

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 against any type of aggression,^[55] as well as for non-Muslims being exempt from military service,^{[12][13][26][56]} and in exchange for the suppliance of poor dhimmis.^[25] Early Hanafi jurist 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.”’^[57]

The Orientalist Thomas Walker Arnold 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 jizya and should receive their proper share of the booty."^[11] 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.^[58] 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."^[59]

The second rationale offered by Islamic scholars for the imposition of Jizya tax on non-Muslims is that it is was a substitute to the requirement of Zakat tax from Muslims.^[60]

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.^[27]

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.^[27][61] 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.^[62]

Many Muslim rulers saw jizya as a material proof of the non-Muslims' acceptance of the authority of the Islamic state.^[63] 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,^[64][65] but some modern era scholars consider this as a literal interpretation and question its historical implementation.

Jizya in the classical era

Liability and exemptions

Rules for liability and exemptions of jizya formulated by jurists in the early Abbasid period appear to have remained generally valid thereafter.^[66][67]

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, children, elders, handicapped, monks, hermits, the poor, the ill, the insane, slaves,^[4][5][6] as well as musta'mins (non-Muslim foreigners who only temporarily reside in Muslim lands)^[8] and converts to Islam.^[46] If anyone could not afford this tax, they would not have to pay anything.^[12]

The Hanafi scholar Abu Yusuf wrote, "slaves, women, children, the old, the sick, monks, hermits, the insane, the blind and the poor, were exempt from the tax"^[68] and states that jizya should not be collected from those who have neither income nor any property, but survive by begging and from alms.^[68] The Hanbali jurist al-Qāḍī Abū Yaʿlā states, "there is no jizya upon the poor, the old, and the chronically ill".^[69] Historical reports tell of exemptions granted by the second caliph ‘Umar to an old blind Jew and others like him.^{[23][70][71][72]} The Maliki scholar 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, who are the ones fighting, but not from women, the children, the slaves, the insane, and the dying old."^[73] The 13th century Shafi'i scholar Al-Nawawī wrote, "A woman, a hermaphrodite, a slave even when partially enfranchised, a minor and a lunatic are exempt from jizya."^[74][75] The 14th century Hanbali 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."^[76] Ibn Qayyim adds, referring to the four Sunni maddhabs: "There is no Jizya on the kids, women and the insane. This is the view of the four imams and their followers. Ibn Mundhir 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."^[77] In contrast, the Shāfi‘ī jurist Al-Nawawī wrote: "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."^[74][75] Abu Hanifa and Abu Yusuf held that monks were subject to jizya if they worked.^[78]

Though jizya was mandated initially for People of the Book (Judaism, Christianity, Sabianism), it was extended by Islamic jurists to all non-Muslims.^[79][80] Thus Muslim rulers in India, with the exception of Akbar, collected jizya from Hindus, Buddhists, Jains and Sikhs under their rule.^[81][82][83]

The sources of jizya and the practices varied significantly over Islamic history.^[84][85] Shelomo Dov Goitein states that the exemptions for the indigent, the invalids and the old were no longer observed in the milieu reflected by the Cairo Geniza and were discarded even in theory by the Shāfi‘ī jurists who were influential in Egypt at the time.^[86] According to Kristen A. Stilt, historical sources indicate that in Mamluk Egypt, poverty did "not necessarily excuse" the dhimmi from paying the tax, and boys as young as nine years old could be considered adults for tax purposes, making the tax particularly burdensome for large, poor families.^[87] Ashtor and Bornstein-Makovetsky infer from Geniza documents that jizya was also collected in Egypt from the age of nine in the 11th century.^[88]

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^[89] 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.^[90][91]

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.^[92] 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.^[93]

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.^[94] The 13th-century scholar Al-Nawawī 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."^[95] Abu 'Ubayd insists that the dhimmis must not be burdened beyond their capacity, nor must they be caused to suffer.^[96]

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.^[97] Ibn Khaldun states that jizya has fixed limits that cannot be exceeded.^[98] In the classical manual of Shafi'i fiqh Reliance of the Traveller it is stated that, "[t]he minimum non-Muslim poll tax is one dinar (n: 4.235 grams of gold) per person (A: per year). The maximum is whatever both sides agree upon."^[99]

Associated Taxes

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.^{[100][101][102]}

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.^[103][104] 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.^[105][106] 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.^[107][108]

Jizya and other associated taxes were payable by sedentary non-Muslim populations. Sadaqa was a tax levied on nomadic people, instead of jizya.^[109][110] There is some controversy about whether sadaqa was mandatory or voluntary.^[111]

Collection methods

Ann Lambton states that the jizya was to be paid in humiliating conditions by every free male dhimmi of age.^[46] 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.^{[28][112][113]} According to Mark R. 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".^[114] In contrast, the 13th century hadith scholar and Shafi'ite jurist Al-Nawawī, 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."^[23][115] 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.^[23][116] This position is reiterated in the classical manual of Shafi'i fiqh Reliance of the Traveller in which it is stated that jizya "is collected with leniency and politeness, as are all debts."^[99]

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, however, the collectors of the jizya were instructed to show leniency, and avoid corporal punishment in case of non-payment.^[91] If someone had agreed to pay jizya, leaving Muslim territory for enemy 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.^[117]

Failure to pay the jizya was commonly punished by house arrest and some legal authorities allowed enslavement of dhimmis for non-payment of taxes.^{[118][119][120]} 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.^[121][122]

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,^[123] and was collected by the Bayt al-Mal (public treasury).^[124]

In theory, jizya funds were distributed as salaries for officials, pensions to the army and charity. In later times, jizya revenues were commonly allocated to Islamic scholars so that they would not have to accept money from sultans whose wealth came to be regarded as tainted.^[46] Jizya and associated taxes also ended up in "private" treasuries.^[63]

Sources disagree about expenditure of jizya funds on non-Muslims. Islamic tradition records a number of episodes in which the second caliph Umar stipulated that needy and infirm dhimmis be supported from the Bayt al-Mal, which some authors hold to be representative of Islam.^[125][126] Abu Yusuf stated that, "[a]ny aged non-Muslim who is unable to earn his livelihood, or is struck by disaster, or who becomes destitute and is helped by the charity of his fellow men will be exempted from the jizya and will be supplied with sustenance by the Bayt al-Mal (public treasury)."^[127] In contrast, Ann Lambton states that non-Muslims had no share in the benefits from the public treasury derived from jizya.^[46]

History

Origins

The history of the origins of the jizya is very complex for the following reasons:^[128]

• Abbasid-era authors who systematized earlier historical writings, where the term "jizya" was used with different meanings, interpreted it according to the usage common in their own time;
• the system established by the Arab conquest was not uniform, but rather resulted from a variety of agreements or decisions;
• the earlier systems of taxation on which it was based are still imperfectly understood.^[128]

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.^[129]

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.^[130] 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.^[130]

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.^[131] 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, which would later take on the meaning of poll tax.^[131]

Jizya received divine sanction in 630 when the term was mentioned in a Quranic verse (9:29).^[130] 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.^[132]

In 632 jizya in the form of a poll tax was first mentioned in a document reportedly sent by Muhammad to Yemen.^[130] 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.^[130]

Emergence of classical taxation system

Taxes levied on local populations in the wake of early Islamic conquests could be of three types, based on whether they were levied on individuals, on the land, or as collective tribute.^[128] During the first century of Islamic expansion, the words jizya and kharaj were used in all three senses, with context distinguishing between individual and land taxes ("kharaj on the head", "jizya on land", and vice versa).^[128][133] Regional variations in taxation at first reflected the diversity of previous systems.^[134] The Sasanian Empire had a general tax on land and a poll tax having several rates based on wealth, with an exemption for aristocracy.^[134] In Iraq, which was conquered mainly by force, Arabs controlled taxation through local administrators, keeping the graded poll tax, and likely increasing its rates to 1, 2 and 4 dinars.^[134] The aristocracy exemption was assumed by the new Arab-Muslim elite and shared by local aristocracy by means of conversion.^[134][135] The nature of Byzantine taxation remains partly unclear, but it appears to have involved taxes computed in proportion to agricultural production or number of working inhabitants in population centers.^[134] In Syria and upper Mesopotamia, which largely surrendered under treaties, taxes were calculated in proportion to the number of inhabitants at a fixed rate (generally 1 dinar per head).^[134] They were levied as collective tribute in population centers which preserved their autonomy and as a personal tax on large abandoned estates, often paid by peasants in produce.^[134] In post-conquest Egypt, most communities were taxed using a system which combined a land tax with a poll tax of 2 dinars per head.^[134] Collection of both was delegated to the community on the condition that the burden be divided among its members in the most equitable manner.^[134] In most of Iran and Central Asia local rulers paid a fixed tribute and maintained their autonomy in tax collection, using the Sasanian dual tax system in regions like Khorasan.^[134]

Difficulties in tax collection soon appeared.^[134] Egyptian Copts, who had been skilled in tax evasion since Roman times, were able to avoid paying the taxes by entering monasteries, which were initially exempt from taxation, or simply by leaving the district where they were registered.^[134] This prompted imposition of taxes on monks and introduction of movement controls.^[134] In Iraq, many peasants who had fallen behind with their tax payments, converted to Islam and abandoned their land for Arab garrison cities in hope of escaping taxation.^[134][136] Faced with a decline in agriculture and a treasury shortfall, the governor of Iraq al-Hajjaj forced peasant converts to return to their lands and subjected them to the taxes again, effectively forbidding peasants to convert to Islam.^[137] In Khorasan, a similar phenomenon forced the native aristocracy to compensate for the shortfall in tax collection out of their own pockets, and they responded by persecuting peasant converts and imposing heavier taxes on poor Muslims.^[137]

The situation where conversion to Islam was penalized in an Islamic state could not last, and the devout Umayyad caliph Umar II has been credited with changing the taxation system.^[137] Modern historians doubt this account, although details of the transition to the system of taxation elaborated by Abbasid-era jurists are still unclear.^[137] Umar II ordered governors to cease collection of taxes from Muslim converts, but his successors obstructed this policy and some governors sought to stem the tide of conversions by introducing additional requirements such as circumcision and the ability to recite passages from the Quran.^[136] Taxation-related grievances of non-Arab Muslims contributed to the opposition movements which resulted in the Abbasid revolution.^[138] Under the new system that was eventually established, kharaj came to be regarded as a tax levied on the land, regardless of the taxpayer's religion.^[137] The poll-tax was no longer levied on Muslims, but treasury did not necessarily suffer and converts did not gain as a result, since they had to pay zakat, which was probably instituted as a compulsory tax on Muslims around 730.^[137][139] The terminology became specialized during the Abbasid era, so that kharaj no longer meant anything more than land tax, while the term "jizya" was restricted to the poll-tax on dhimmis.^[137]

India

In India, Islamic rulers imposed jizya on non-Muslims starting with the 11th century.^[140] 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.^[141]

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.^[142] 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.^[143]

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.^[144][145] He also announced that any Hindus who converted to Islam would become exempt from taxes and jizya as well as receive gifts from him.^[144][146] On those who chose to remain Hindus, he raised jizya tax rate.^[144]

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^[145]

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^[145]

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.^[147][148] 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.^[147][149]

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.^[150] 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.^[151]

The jizya rate of at least twice the zakat tax rate paid by Muslims led to mass civil protests of 1679 in India.^[81][152] Attempts to punish non-payment of jizya has sometime prompted violent resistance.^[153] In some cases, this led to its periodic abolishment such as the 1704 AD suspension of jizya in Deccan region of India by Aurangzeb.^[154]

Sicily

After the Norman conquest of Sicily, taxes imposed on the Muslim minority were also called the jizya (locally spelled gisia).^[155] 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.^[155]

Ottoman Empire

Taxation in the Ottoman Empire
Taxes
Adet-i Ağnam Adet-i deştbani Ashar Avarız Bac-i pazar Bedl-i askeri Cizye Cürm-ü cinayet Damga resmi Gümrük resmi Haraç Ihtisab Ispendje Istira Maktu Mururiye resmi Muskirat resmi Nüzül Otlak resmi Rav akçesi Resm-i arusane Resm-i bennâk Resm-i bostan Resm-i çift Resm-i dönüm Resm-i filori Resm-i ganem Resm-i hınzır Resm-i mücerred Resm-i sicill Rusum-e-eflak Selamet isni Tapu resmi Tekalif-i orfiye Temettu Tuz resmi Zakat
Implementation
Ahidnâme Defter Emin Evkaf-i Hümayun Nezareti Hazine-i Hassa Hazine-i Amire Hane Iltizam Istira Kadı Kanun-i Raya Kanunname Malikâne Merdiban Millet Muafiyet Muhassil Muqata'ah Mütesellim Ottoman Public Debt Administration Regie Company Siyakat Sürsat Tahrir Tanzimat Waqf

Jizya collected from Christian and Jewish communities was among the main sources of tax income of the Ottoman treasury.^[20] 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.^[156][157]

Abolishment

In Persia, jizya was paid by Zoroastrian minority until 1884, when it was removed by pressure on the Qajar government from the Persian Zoroastrian Amelioration Fund.^[158]

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).^[159]

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 (lit. "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. Zaken says that paying the tax was possible to an extent also during the war and some Jews paid 50 gold liras every year during World War I. According to Zaken, "in spite of the forceful conscription campaigns, some of the Jews were able to buy their exemption from conscription duty." Zaken states that the payment of the baddal askari during the war was a form of bribe that bought them at most a one-year deferment."^[160]

Recent times

The jizya is no longer imposed by Muslim states.^[32][161] 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, ISIS being forced to pay jizya^[31][35]

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.^[162]

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.^[35] In June, the Institute for the Study of War reported that ISIL claims to have collected jizya and fay.^[163]

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),^[164] have argued that Jizya should be re-imposed on non-Muslims in a Muslim nation.^[36][165] Moderate Muslims generally reject the dhimma system, which encompasses jizya, as inappropriate for the age of nation-states and democracies.^[33]

Assessment and historical context

Some authors have characterized the complex of land and poll taxes in the pre-Abbasid era and implementation of the jizya poll tax in early modern South Asia as discriminatory and/or oppressive,^{[166][167][168][169][170]} and many Islamic scholars, both classical—such as Al-Nawawi and Ibn Qudamah—and modern, have criticized humiliating aspects of its collection as contrary to Islamic principles.^{[23][115][171]} However, W. Cleveland and M. Bunton assert that dhimma status represented "an unusually 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.^[172] According to Bernard Lewis, available evidence suggests that the change from Byzantine to Arab rule was "welcomed by many among the subject peoples, who found the new yoke far lighter than the old, both in taxation and in other matters".^[173]

Ira Lapidus writes that the Arab-Muslim conquests followed a general pattern of nomadic conquests of settled regions, whereby conquering peoples became the new military elite and reached a compromise with the old elites by allowing them to retain local political, religious, and financial authority.^[174] Peasants, workers, and merchants paid taxes, while members of the old and new elites collected them.^[174] Payment of taxes, which for peasants often reached half of the value of their produce, was not only an economic burden, but also a mark of social inferiority.^[174]

Norman Stillman writes that although the tax burden of the Jews under early Islamic rule was comparable to that under previous rulers, Christians of the Byzantine Empire (though not Christians of the Persian empire, whose status was similar to that of the Jews) and Zoroastrians of Iran shouldered a considerably heavier burden in the immediate aftermath of the Arab conquests.^[167] He writes that escape from oppressive taxation and social inferiority was a "great inducement" to conversion and flight from villages to Arab garrison towns, and many converts "were sorely disappointed when they discovered that they were not to be permitted to go from being tribute bearers to pension receivers by the ruling Arab military elite," before their numbers forced an overhaul of the economic system in the 8th century.^[167]

The influence of jizya on conversion has been a subject of scholarly debate.^[175] Early 20th century scholars suggested that non-Muslims converted to Islam en masse in order to escape the poll tax, but this theory has been challenged by more recent research.^[175] Daniel Dennett has shown that other factors, such as desire to retain social status, had greater influence on this choice in the early Islamic period.^[175] According to Halil İnalcık, the wish to avoid paying the jizya was an important incentive for conversion to Islam in the Balkans, though Anton Minkov has argued that it was only one among several motivating factors.^[175]

Mark R. Cohen writes that despite the humiliating connotations and the financial burden, the jizya paid by Jews under Islamic rule provided a "surer guarantee of protection from non-Jewish hostility" than that possessed by Jews in the Latin West, where Jews "paid numerous and often unreasonably high and arbitrary taxes" in return for official protection, and where treatment of Jews was governed by charters which new rulers could alter at will upon accession or refuse to renew altogether.^[176] The Pact of Umar, which stipulated that Muslims must "do battle to guard" the dhimmis and "put no burden on them greater than they can bear", was not always upheld, but it remained "a steadfast cornerstone of Islamic policy" into early modern times.^[176]

Yaser Ellethy states that the "insignificant amount" of the jizya, as well as its progressive structure and exemptions leave no doubt that it was not imposed to persecute people or force them to convert.^[4] 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."^[177] Muhammad Abdel-Haleem states, "[t]he jizya is a very clear example of the acceptance of a multiplicity of cultures within the Islamic system, which allowed people of different faiths to live according to their own faiths, all contributing to the well-being of the state, Muslims through zakāt, and the ahl al-dhimma through jizya."^[178]

See also

• Taxation of the Jews
• Leibzoll
• Tolerance tax
• Rav akçesi
• Dhimmi
• Kharaj
• Ottoman Millet system

References

Sources

External links

• jizya – Encyclopædia Britannica