The Administration of the Sultanate of Dehli c11.13

c11.13

The jiziyah, or poll-tax, was levied only from non-Muslims as the cash equivalent of the assistance which they would be liable to give if they had not persisted in their unbelief, because living as they do in the Muslim state, they must be ready to defend it.⁵ Military service was, theoretically, compulsory on all Muslims, and the sultan, as the representative of the caliph, could call upon any Muslim to defend the state. This religious duty did not affect non-Muslims because they were not bound by the law of Islam; hence they were required to pay tax in lieu of military service. Naturally the tax was not imposed on those who fought in Muslim armies. The theory advanced by some that the jiziyah is a payment for the privilege of living in a Muslim state is obviously wrong, for if it were true, the tax would have been levied on women and children. The latter are, however, exempt, because they would not be required to fight even if they were Muslims.⁶