If someone was to do a search online regarding the meaning of Jizya they will probably stumble upon the following understanding like the one below from Wikipedia, but does this interpretation have any backing from the Quran?
Jizya or jizyah (Arabic: جِزْيَة; [d͡ʒizjah]) is a per capitayearlytaxation historically levied in the form of financial charge on permanent non-Muslim subjects (dhimmi) of a state governed by Islamic law.[1][2][3] Muslim jurists required adult, free, sane males among the dhimma community to pay the jizya,[4] while exempting women, children, elders, handicapped, the ill, the insane, monks, hermits, slaves,[5][6][7][8][9] and musta’mins—non-Muslim foreigners who only temporarily reside in Muslim lands.[5][10] Dhimmis who chose to join military service were also exempted from payment,[1][6][11][12][13] as were those who could not afford to pay.[6][14][15] According to Islamic law, elders, handicapped etc must be given pensions, and they must not go into begging.
https://en.wikipedia.org/wiki/Jizya
The only mention of Jizya in the Quran in this context of that can be interpreted as any kind of tax comes from the following verse:
[9:29] You shall fight back against those who do not believe in GOD, nor in the Last Day, nor do they prohibit what GOD and His messenger have prohibited, nor do they abide by the religion of truth among those who received the scripture, until they pay/offer the Jizya, willingly or unwillingly.
قَاتِلُوا الَّذِينَ لَا يُؤْمِنُونَ بِاللَّهِ وَلَا بِالْيَوْمِ الْآخِرِ وَلَا يُحَرِّمُونَ مَا حَرَّمَ اللَّهُ وَرَسُولُهُ وَلَا يَدِينُونَ دِينَ الْحَقِّ مِنَ الَّذِينَ أُوتُوا الْكِتَابَ حَتَّىٰ يُعْطُوا الْجِزْيَةَ عَنْ يَدٍ وَهُمْ صَاغِرُونَ
While this is the only occurrence of the word l-jiz’yata / الْجِزْيَةَ in the Quran, the triliteral root occurs 118 times in the Quran. The root of l-jiz’yata / الْجِزْيَةَ is ج ز ي, and has the following derivative meanings.
Throughout the Quran the root is used in the context of paying back what is owed in the form of a recompense, requital, reward, or compensation. For instance, in the below verse we see that a jizya is required for people who kill game during pilgrimage equivalent to the game animals they killed.
[5:95] O you who believe, do not kill any game during pilgrimage. Anyone who kills any game on purpose, his fine shall be a number of livestock animals that is equivalent to the game animals he killed. The judgment shall be set by two equitable people among you. They shall make sure that the offerings reach the Ka’bah. Otherwise, he may expiate by feeding poor people, or by an equivalent fast to atone for his offense. GOD has pardoned past offenses. But if anyone returns to such an offense, GOD will avenge it. GOD is Almighty, Avenger.
يَاأَيُّهَا الَّذِينَ آمَنُوا لَا تَقْتُلُوا الصَّيْدَ وَأَنْتُمْ حُرُمٌ وَمَنْ قَتَلَهُ مِنْكُمْ مُتَعَمِّدًا فَجَزَاءٌ مِثْلُ مَا قَتَلَ مِنَ النَّعَمِ يَحْكُمُ بِهِ ذَوَا عَدْلٍ مِنْكُمْ هَدْيًا بَالِغَ الْكَعْبَةِ أَوْ كَفَّارَةٌ طَعَامُ مَسَاكِينَ أَوْ عَدْلُ ذَٰلِكَ صِيَامًا لِيَذُوقَ وَبَالَ أَمْرِهِ عَفَا اللَّهُ عَمَّا سَلَفَ وَمَنْ عَادَ فَيَنْتَقِمُ اللَّهُ مِنْهُ وَاللَّهُ عَزِيزٌ ذُو انْتِقَامٍ
The other word of interest from 9:29 is the Arabic word yuʿ’ṭū / يُعْطُوا which can be translated as “they give / reward / offer”. The root for this word occurs in the 14 times and is typically associated with the context of offering or gifting something.
If we look at 9:29 in context we see that this verse is describing the outcome of the disbelievers who lost the war against the believers.
[9:25] GOD has granted you victory in many situations. But on the day of Hunayn, you became too proud of your great number. Consequently, it did not help you at all, and the spacious earth became so straitened around you, that you turned around and fled. [9:26] Then GOD sent down contentment upon His messenger and upon the believers. And He sent down invisible soldiers; He thus punished those who disbelieved. This is the requital for the disbelievers. [9:27] Ultimately, GOD redeems whomever He wills. GOD is Forgiver, Most Merciful. [9:28] O you who believe, the idol worshipers are polluted; they shall not be permitted to approach the Sacred Masjid after this year. If you fear loss of income, GOD will shower you with His provisions, in accordance with His will. GOD is Omniscient, Most Wise. [9:29] You shall fight back against those who do not believe in GOD, nor in the Last Day, nor do they prohibit what GOD and His messenger have prohibited, nor do they abide by the religion of truth among those who received the scripture, until they pay the due tax, willingly or unwillingly.
Therefore this Jizya is not just for a blanket tax for anyone who has not accepted the Quran and Submission as their religion, but specifically for the individuals who caused the war in the form of war reparations. War reparations are compensation payments made after a war by the vanquished to the victors. They are intended to cover damage or injury inflicted during a war.
This becomes more apparent when we go a few verses earlier in 9:13, that the context of the Jizya is war reparations and not just a general tax perpetually upon the people of a society after the war ends.
[9:13] Would you not fight people who violated their treaties, tried to banish the messenger, and they are the ones who started the war in the first place? Are you afraid of them? GOD is the One you are supposed to fear, if you are believers.
أَلَا تُقَاتِلُونَ قَوْمًا نَكَثُوا أَيْمَانَهُمْ وَهَمُّوا بِإِخْرَاجِ الرَّسُولِ وَهُمْ بَدَءُوكُمْ أَوَّلَ مَرَّةٍ أَتَخْشَوْنَهُمْ فَاللَّهُ أَحَقُّ أَنْ تَخْشَوْهُ إِنْ كُنْتُمْ مُؤْمِنِينَ
Additionally, it is worth noting that an umbrella rule in the Quran is that a follower of the Quran is never authorized to be the aggressor and can only fight in self-defense and to eliminate oppression.
[2:190] You may fight in the cause of GOD against those who attack you, but do not aggress. GOD does not love the aggressors. [2:191] You may kill those who wage war against you, and you may evict them whence they evicted you. Oppression is worse than murder. Do not fight them at the Sacred Mosque (Masjid), unless they attack you therein. If they attack you, you may kill them. This is the just retribution for those disbelievers. [2:192] If they refrain, then GOD is Forgiver, Most Merciful. [2:193] You may also fight them to eliminate oppression, and to worship GOD freely. If they refrain, you shall not aggress; aggression is permitted only against the aggressors.
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