Dhimmis - Jizya

Under Islamic law, dhimmis are subjects who are "people of the book," i.e., Jews, Christians, and Zoroastrians. Dhimmis were tolerated and permitted to practice their religion, though historically this had always been subject to other restrictions. In return dhimmis were required to pay a special poll tax, called jizya, in return for protection and as a symbol of their inferior status and submission.

The rates of the jizya varied from places and to places and were subject to local customs. The money so collected were, in theory, to be used for charitable purposes and salaries of salaries of the civil authorities. In practice they often ended up in the rulers' private coffer.

A convert to Islam was, in theory, no longer required to pay the jizya. Faced with increasing financial difficulties, however, the Umayyad caliphs demanded that the convert continues to pay the jizya. This discrimination, and the grief it caused, eventually led to a rebellion in 747 and the downfall of the Umayyads.