https://en.wikipedia.org/wiki/Dhimmi#Jizya_tax
There were a number of restrictions on dhimmis. In a modern sense the
dhimmis would be described as second-class citizens.[95]
Although dhimmis were allowed to perform their religious rituals, they were obliged to do so in a manner not conspicuous to Muslims. Display of non-Muslim religious symbols, such as crosses or icons, was prohibited on buildings and on clothing (unless mandated as part of distinctive clothing). Loud prayers were forbidden, as were the ringing of church bells and the blowing of the shofar.[96][citation needed] They were also not allowed to build or repair churches without Muslim consent.[70] Moreover, dhimmis were not allowed to seek converts among Muslims.[97][page needed] In the Mamluk Egypt, where non-Mamluk Muslims were not allowed to ride horses and camels, dhimmis were prohibited even from riding donkeys inside cities.[98] Sometimes, Muslim rulers issued regulations requiring dhimmis to attach distinctive signs to their houses.[99]
Most of the restrictions were social and symbolic in nature,[71] and a pattern of stricter, then more lax, enforcement developed over time.[72] The major financial disabilities of the dhimmi were the jizya poll tax and the fact dhimmis and Muslims could not inherit from each other.[71] That would create an incentive to convert if someone from the family had already converted.[70] Ira M. Lapidus states that the "payment of the poll tax seems to have been regular, but other obligations were inconsistently enforced and did not prevent many non-Muslims from being important political, business, and scholarly figures. In the late ninth and early tenth centuries, Jewish bankers and financiers were important at the 'Abbasid court."[100] The jurists and scholars of Islamic sharia law called for humane treatment of the dhimmis.[101]
Jizya tax[edit]
Main article: Jizya
Payment of the jizya obligated Muslim authorities to protect dhimmis in civil and military matters. Sura 9 (At-Tawba), verse 29 stipulates that jizya be exacted from non-Muslims as a condition required for jihad to cease.[citation needed]
Failure to pay the jizya could result in the pledge of protection of a dhimmi's life and property becoming void, with the dhimmi facing the alternatives of conversion, enslavement, death or imprisonment, as advocated by Abu Yusuf, the chief qadi (Islamic judge) of Abbasid caliph Harun al-Rashid who ruled over much of modern-day Iraq.[102]
