Poll-tax Poll-tax is a form of tax that is taken from...

Poll-tax Poll-tax is a form of tax that is taken from non-Muslims who live under the protection of Islam. They pay this tax so that the Islamic government can protect their lives and their property.[^6] Some people believe that the origin of the Arabic word used for poll-tax is derived from ancient Persia. At that time, a certain type of tax was levied to strengthen the army.

Others believe it to be a purely Arabic word that refers to tax taken to provide security for religious minorities.[^7] In chapter seven we referred to the text of the covenant between Khalid ibn Walid and Salvaba, the elder of the Christians regarding the imposition of tax in return for being under the protection of Islam. Pre-Islamic Poll-Tax Some believe that the first instance of poll-tax is related to the Sasanian king Anushiravan.

It is certainly known that Anushiravan was the first ruler to levy taxes on the nation. He charged taxes to all non-governmental workers between the age of twenty and fifty. He charged 4, 6, 8 or 12 Dirhams per person. It is known that the philosophy behind this tax was to collect money in order to defend the country and its independence. To accomplish these objectives some personally participate in the defense activities, while others support them through paying annual taxes.

The age of tax payers being between twenty and fifty years implies that it was levied only on those who could carry weapons and participate in the defense activities, but did not do so because of their engagement in a job. Muslims do not have to pay such taxes because all Muslims are required to participate in a holy war when needed, but non-Muslims are not obliged to participate in a holy war; but they must pay taxes.

The other reason supporting this idea is the exemption of the children, women, old men and the blind men from religious minorities. Therefore we realize that this form of tax is a form of financial assistance provided by the people of the Book in return for the protection that the Muslims offer them to safeguard their lives and property.[^8] Therefore, those who consider this form of tax as payment to a conqueror have not paid attention to the real meaning behind it.

They should realize that the people of the Book receive full protection under an Islamic government by paying this tax. In addition, they become totally exempt from having to participate in defense activities or engaging in holy wars.