There is no mention of Dhimmis in the Quran and Jizya is mentioned in one place in the Quran. This verse in 9-29 is claimed to be the "abrogating" verse that approved offensive Jihad and the collection of taxes by Muslim authorities against non Muslims. So what does the Quran tells us:
9.28. O ye who believe! Truly the Pagans are unclean; so let them not, after this year of theirs, approach the Sacred Mosque. And if ye fear poverty, soon will Allah enrich you, if He wills, out of His bounty, for Allah is All-knowing, All-wise.
29. Fight those who believe not in Allah nor the Last Day, nor hold that forbidden which hath been forbidden by Allah and His Messenger, nor acknowledge the religion of Truth, (even if they are) of the People of the Book, until they pay the Jizya with willing submission, and feel themselves subdued
Jizya comes from jaza' meaning reward or compensate. The Quran also says:
As for such who do not fight you on account of faith, or drive you forth from your homelands, God does not forbid you to show them kindness and to deal with them with equity, for God loves those who act equitably. God only forbids you to turn in friendship towards such as fight against you because of faith and drive you forth from your homelands or aid in driving you forth. As for those from among you who turn towards them for alliance, it is they who are wrongdoers. 60:8-9
It also says:
Permission (to fight) is given to those against whom war is being wrongfully waged, and verily, God has indeed the power to aid them. Those who have been driven from their homelands in defiance of right for no other reason than their saying, ‘Our Lord is God.’ 22:39-40
So the verse must be read in the Quranic context and it seems its talking about the crowds of Mecca.
2.193. And fight them on until there is no more Tumult or oppression, and there prevail justice and faith in God, but if they cease, Let there be no hostility except to those who practise oppression
So it seems its talking about the persecutions in Mecca and upon the prophet's return to Mecca these verses came down. Its not a generic verse since the Quran seperates between the parties depending on their history with the prophet and his propagation and depending on their persecution of him and his followers.
The verse about the people of the book also its talking about a certain crowd since the Quran itself says:
Not all of them are alike: of the People of the book are a portion that stand (for the right); they rehearse the signs of Allah all night long and then prostrate themselves in adoration. They believe in Allah and the Last Day; they enjoin what is right and forbid what is wrong; and they (hasten in emulation) in (all) good works; they are in the ranks of the righteous. Of the good that they do nothing will be rejected of them; for Allah knoweth well those that do right. 3.113
And there are certainly among the people of the Book those who believe in Allah in the revelation to you and in the revelation to them bowing in humility to Allah: they will not sell the signs of Allah for a miserable gain! for them is a reward with their Lord and Allah is swift in account. 3.199
"Surely those who believe, and those who are Jews, and the Christians, and the Sabians -- whoever believes in God and the Last Day and does good, they shall have their reward from their Lord. And there will be no fear for them, nor shall they grieve" (2:62, 5:69, and many other verses).
So I think this is talking about the crowd in Mecca who sent the prophet to exile and he and his followers lost their homes and property and this is a compensation(jizya) payment. Jizya has no relevance linguistically to tax. Tax in Arabic is dhareeba. Jizya is a reward.
The sects say:
Monqiz As-Saqqar attributes the word jizya to the root word jaza meaning "compensate" and defines it as "a sum of money given in return for protection".[14]
Ibn Al-Mutaraz derives the word from 'idjzã, meaning "substitute" or "sufficiency" because "it suffices as a substitute for the dhimmi's embracement of Islam."[14]
Yusuf al-Qaradawi says the word jizya is derived from the jazaa', meaning "reward", "return", or "compensation", and defines it as "a payment by the non-Muslim according to an agreement signed with the Muslim state".[15]
Yet none of their definition justifies payment. Its clear from all their definition whether its substitute, reward or compensation that its talking about compensation or reward or substitution for something. It can not be for their rejection of faith since that is something not the prophet's business and not all of them were talked about in the Quran as I have shown. Its obvious this is about the crowds at Mecca after the prophet and his followers returned to after nearly 12 years in exile and the many battles fought.
16:82 But if they turn away from you, your only duty is a clear delivery of the Message .
6:107 Yet if God had so willed, they would not have ascribed Divinity to aught besides Him; hence, We have not made you their keeper, nor are you a guardian over them.
4:79-80 Say:'Whatever good betides you is from God and whatever evil betides you is from your own self and that We have sent you to mankind only as a messenger and all sufficing is God as witness. Whoso obeys the Messenger, he indeed obeys God. And for those who turn away, We have not sent you as a keeper."
24.54. Say: "Obey God, and obey the Messenger. but if ye turn away, he is only responsible for the duty placed on him and ye for that placed on you. If ye obey him, ye shall be on right guidance. The Messenger's duty is only to preach the clear (Message).
88:21 22; And so, exhort them your task is only to exhort; you cannot compel them to believe.
39:41 Assuredly, We have sent down the Book to you in right form for the good of man. Whoso guided himself by it does so to his own advantage, and whoso turns away from it does so at his own loss. You certainly are not their keeper
109.1-6 Say : O ye that reject Faith,! I worship not that which ye worship, Nor will ye worship that which I worship, And I will not worship that which ye have been wont to worship, Nor will ye worship that which I worship, To you be your Way, and to me mine.
What do people today or even those back then who were not persecuting the prophet and his propagation have to do with all this? The Quran makes it clear that no hostilities except with those who pratice oppression.
I think this is a case when something specific has been made very general without looking at the Quranic context and the Quranic guidelines.
Others have said Jizya could be ransom for the prisoners. Some of Jews we know who aided the pagans were captures. The verses in chapter 9 looks to be talking about the pilgrimage treaty between Muhammad and his followers and the crowds at Mecca. So this could be also a refernce to the Jews of Mecca paying the ransom(fidya) for their Jewish brethren held as prisoners with the prophet and his followers.
33,26. And those of the People of the Book who aided them - Allah did take them down from their strongholds and cast terror into their hearts. (So that) some ye slew, and some ye made prisoners.
33.27. And He made you heirs of their lands, their houses, and their goods, and of a land which ye had not frequented (before). And Allah has power over all things
So Jizya could also be in reference to this event. In anyways its hard from a Quranic point of view to understand Jizya the way sects do which is taxes imposed on "non Muslims" simply for not being "Muslims" but getting protection anyways. Especially if these "non Muslims" never asked for their protection in the first place.
Its a money grab if you ask me. Although at 5% its not much of a tax. Thats what I think the sects asked for anyways. Maybe there were other ways to make money out of the so called non Muslims.
Permission (to fight) is given to those against whom war is being wrongfully waged, and verily, God has indeed the power to aid them. Those who have been driven from their homelands in defiance of right for no other reason than their saying, ‘Our Lord is God.’ 22:39-40
So Jizya could mean compensation for the losses and it was imposed after the defeat of the pagans of Mecca and their allies among the Jews. There is no reason that this verse was talking about any other crowd than the crowd that was at war with the pophet. Jizya seems to be a compensation for the loss of property, home and maybe the ransom for prisoners.
We call this today war reperations. There is many reference to the Jews of medina in the Quran yet no term of Jizya was used on them.
Chapter 9 starts this way:
1. A (declaration) of immunity from Allah and His Messenger, to those of the Pagans with whom ye have contracted mutual alliances:-
2. Go ye, then, for four months, backwards and forwards, (as ye will), throughout the land, but know ye that ye cannot frustrate Allah (by your falsehood) but that Allah will cover with shame those who reject Him.
3. And an announcement from Allah and His Messenger, to the people (assembled) on the day of the Great Pilgrimage,- that Allah and His Messenger dissolve (treaty) obligations with the Pagans. If then, ye repent, it were best for you; but if ye turn away, know ye that ye cannot frustrate Allah. And proclaim a grievous penalty to those who reject Faith.
4. (But the treaties are) not dissolved with those Pagans with whom ye have entered into alliance and who have not subsequently failed you in aught, nor aided any one against you. So fulfil your engagements with them to the end of their term: for Allah loveth the righteous
The context is an agreement with the pagans of Mecca with two crowds, one an alliance with the other a battle still pending. The other crowd was the:
13. Will ye not fight people who violated their oaths, plotted to expel the Messenger, and took the aggressive by being the first (to assault) you? Do ye fear them? Nay, it is Allah Whom ye should more justly fear, if ye believe!
It is clear that chapter 9 was talking about tow parties that are with war with another and one party took the agrressive act and sent anotrher party in exile making them lose their homes and properties and the verse of Jizya came in the context of the pagans of Mecca and their Jewish allies.
Quran is peace!
