Jizya is a per capita yearly tax historically levied by Islamic states on certain non-Muslim subjects—dhimmis—permanently residing in Muslim lands under Islamic law Muslim jurists required adult, free, sane males among the dhimma community to pay the jizya, while exempting women, children, elders, handicapped, the ill, the insane, monks, hermits, slaves, and musta'mins—non-Muslim foreigners who only temporarily reside in Muslim lands. Dhimmis who chose to join military service were exempted from payment, as were those who could not afford to pay.
