There are two references to this in the Holy Qur’an.
There are two references to this in the Holy Qur’an.[^2] We read in Nahjul Balaghah the following regarding the various social classes: “And there are people amongst them who pay taxes and tribute.”[^3] The people of the Book are the non-Muslims who adhere to one of the Divine Books that are mentioned in the Qur’an. These people are considered to be under the protection of Islam.
They must pay taxes to the state in order to benefit from the support of the government while living in an Islamic country. Then the Islamic government protects their lives and their property using this revenue. According to Islamic jurisprudence, the people of the Book who live under the protection of Islam can rely on their own religious jurisprudents regarding their divine affairs, and can go to Muslim judges regarding their personal or economic affairs.
The Muslim judge will judge between them according to Islamic principles. In such cases, the people of the Book under the protection of Islam can rely on their own religious authorities, too.[^4] Our Duties towards the People of the Book It was stated that Jews and Christians who live in an Islamic country are under the protection of Islam. Now let us see that based on the Qur’an, what duties we have towards the people of the Book.
This is because the people of the Book who follow the principles of a divine Holy Book are somewhat similar to Muslims, but in some respects, they are close to the infidels. It is for this reason that we are not permitted to kill them. However, we are only allowed to accommodate them in the Muslim society if they agree to peacefully live with Muslims, respect the Muslims, and do not rebel against the Muslims.