
1281 Jizyah: the root meaning is compensation. The derived meaning, which became the technical meaning, was a poll tax levied from those who did not accept Islam, but were willing to live under the protection of Islam, and were thus tacitly willing to submit to its ideals being enforced in the Muslim State . There was no amount permanently fixed for it, and in any case it was merely symbolical-an acknowledgment that those whose religion was tolerated would in their turn not interfere with the preaching and progress of Islam. Imam Shafi' suggests one dinar per year, which would be the Arabian gold dinar of the Muslim States, equivalent in value to about half a sovereign, or about 5 or 7 rupees. See n. 410 to 3:75. The tax varied in amount, and there were exemptions for the poor, for females and children (according to Abu Hanifah), for slaves, and for monks and hermits. Being a tax on able-bodied males of military age, it was in a sense a commutation for military service. But see the next note.
1282 'An Yadin (literally, from the hand) has been variously interpreted. The hand being the symbol of power and authority, I accept the interpretation "in token of willing submission." The Jizyah was thus partly symbolic and partly a commutation for military service, but as the amount was insignificant and the exemptions numerous, its symbolic character predominated. See the last note.

10 To fully understand this verse we need to bear in mind that Quranic verses are of two types. General verses talk about belief in Allah, good manners, and acts of worship. Specific verses, such as this verse, were revealed in regards to particular situations. This sûrah came at a time when the pagans of Arabia (and their allies) repeatedly violated treaties they had signed with the Prophet (ﷺ). Muslims had to fight for the survival of their newly established state in Medina. So this verse discusses dealing with those who violated their agreements and attacked the Muslims. Offenders were fought, unless they stopped their aggression. If they chose not to accept Islam, they were obligated to pay Jizya-tax.