Tax paid by non-Muslims living in a Muslim State. more-- K-L

Unbelievers are required to pay jizyah (poll tax) in lieu of security provided to them as the Dhimmis (Protected People) of an Islamic state, and their exemption from military service and payment of Zakah. Jizyah symbolizes the submission of the unbelievers to the suzerainty of Islam.

the tax paid by People of the Book who agree to live under Muslim governance.