Tax imposed on " People of the Book" living under Muslim rule.

a poll tax [that is, on individuals] levied on non-Muslims in a Muslim-ruled society.

(Arabic) Poll tax paid by non-Muslim subjects, particularly Jews, as a form of protection

jiz yuh] Head tax paid by all nonbelievers in Islamic territories. (p. 291)

In states ruled by Islamic law, jizya or jizyah (Arabic: جزْية; Ottoman Turkish cizye) is a per capita tax imposed on free non-Muslim adult males who are neither old nor sick nor monks Shahid Alam, Articulating Group Differences: A Variety of Autocentrisms, Journal of Science and Society, 2003 , known as dhimmis, in exchange for being allowed to live, practice their faith, subject to certain conditions, and to enjoy a measure of communal autonomy as well as being "entitled to Muslim protection from outside aggression and being exempted from military service".John Louis Esposito, Islam the Straight Path, Oxford University Press, Jan 15, 1998, p. 34. Lewis (1984), pp. 10, 20 Taxation from the perspective of dhimmis who came under the Muslim rule, was "a concrete continuation of the taxes paid to earlier regimes"Cl. Cahen in Encyclopedia of Islam, Jizya article (but now lower under the Muslim rule Lewis 1984 p.18 Lewis (2002) p.57 ) and from the point of view of the Muslim conqueror was a material proof of the dhimmi's subjection.