Biography of Imam `alĪ Ibn AbĪ-tĀlib

The System of Jizyah

In Islamic states the other communities viz: Jews, Christians and Magians, had all the civic rights provided they lived amicably with the Muslims and remained faithful to the state and did not cooperate or collaborate with the enemies of Islam. If these conditions were fulfilled, the state would be responsible for their safety and they will be free to follow the tenets of their own Faith. However, they were not allowed to drink intoxicants, eat pork or marry such women who are taboo for marriages under the Islamic system.

In a state subscribing to a certain system, when the rights of certain other groups are recognized, then some duties too are imposed on those groups. Therefore, in return for those social and economic rights, in addition to following the local laws and regulations, one additional tax is levied on these groups that are called the Jizyah. This word is derived from jaza’ that means return or compensation. This is the Arabic form of the Farsi word gazida or gaziya. The funds collected through jizyah were used for the development activity of the entire population irrespective of the religious denomination. Therefore, this tax was not an unnecessary burden on any community. The Muslims were paying the zakat and the others were paying the Jizyah for the common welfare of all the people. Therefore, it was not an unreasonable burden on the non-Muslims. The tariff for Jizyah was not fixed like that for Khiraj. The authorities fixed the charges on the basis of the circumstances prevailing. During the period of Amir al-Mu’minin (a.s) the rates of Jizyah were: Forty dirhams from rich and affluent, twenty-four dirhams from middle classes, and twelve dirhams from the common people.

The Jizyah was collected once every year. It was not levied on children, elderly persons, blind, mentally retarded and handicapped. There was no Jizyah on women and the religious hermits.