Treating non-Muslims with respect and kindness; being just in dealings with others regardless of faith or beliefs; taking jizyah as a form of taxation when necessary.

This hadith is about the taxation of non-Muslims in Islamic society. The Prophet Muhammad ﷺ took a tax called jizyah from the Zoroastrians of Hajar, which was a form of protection money for them to be able to practice their religion freely. 'Umar followed suit and also took jizyah from them. This shows that Muslims should treat non-Muslims with respect and kindness, even if they are not Muslim themselves. It also shows that Muslims should be just in their dealings with others, regardless of their faith or beliefs.