The Administration of the Sultanate of Dehli c11.16

c11.16

The Qur'ān uses the word *jiziyah*, like *kharāj*, to mean a tax and early writers do not attach any technical significance to the term.¹ The *jiziyah*, however, was soon levied as a capitation tax; as such it was borrowed from Persia where it was called *gezīt*. The Romans also had imposed a poll-tax on those who were not Roman citizens. Those liable to pay *jiziyah* were assessed in three classes. Imbecile old men, cripples, the blind and those who had not enough to pay the tax after defraying the cost of their living were excused; monks and priests, if they did not work to earn their living and devoted all their time to worship and devotion, were also exempt. The lowest class paid a *dīnār*, the middle two *dīnārs* and the richest four *dīnārs* per head per annum.² The Hindus were first recognized as *dhimmīs* and *mu'āhids*, or allies and protected people, by Muḥammad bin Qāsim on his conquest of Sind, and he imposed on them the *jiziyah* in accordance with the rates universally recognized in the Muslim world.³ The sultans of Dehlī assessed this tax in their own money, and charged ten, twenty and forty *tankahs* respectively.⁴ The Brahmans as monks and priests were exempt. Fīrūz Shāh, after consulting the 'ulamā, levied the tax from them as well; probably he did not recognize men of the Brahman caste who did not devote themselves exclusively to religious pursuits as monks and priests. This measure, however, caused considerable unrest in the capital. The sultan remained firm and ultimately the rich Hindus of Dehlī undertook to pay for these Brahmans. On a subsequent representation, the sultan reduced the tax on the richer Brahmans to ten *tankahs* of fifty *jitals* each.⁵ This is the only occasion on record in the history of the sultanate when the imposition of *jiziyah* was resented, so the assessment must have been lenient.¹ Besides, a poll-tax was not unfamiliar to the Hindus. For instance, under the Gaharwar dynasty of Kanauj, a tax called Turushkadanda was levied either from the Hindus to defend the kingdom from the Muslims or from Muslims who were resident in the kingdom.² Even in Tod's days a poll-tax of a rupee per head was levied in some Rājpūt states.³ There is nothing in the chronicles to support a modern view that 'Alā-u'd-dīn Khaljī neither exacted jiziyah from Hindus nor recognized them as dhimmīs; a subject who was neither a Muslim nor a dhimmī could not reside in a Muslim state.⁴ Actually 'Alā-u'd-dīn Khaljī, in his conversation with Qāḍī Mughīth, did not contradict him when he used the word dhimmī for the Hindus.⁵