What is the legal basis for imposing the levy (Jizyah) on non-Muslims residing in the abode of Islam?

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The basis for the levy (*Jizyah*) is established by the Book (Quran), the Sunnah, and the consensus of the Muslims. The Quran mandates fighting those among the People of the Book who do not believe in Allah or the Last Day, until they pay the *Jizyah* willingly and submissively (Quran 29:9). The Sunnah is supported by the narration of Al-Mughirah ibn Shu'bah, stating that the Prophet commanded fighting until they worship Allah alone or pay the *Jizyah* (reported by Al-Bukhari). Furthermore, the Prophet commanded his commanders, when facing polytheist enemies, to first invite them to Islam, and if they refuse, to invite them to pay the *Jizyah*; if they agree, to accept it and refrain from fighting. Muslims have reached a consensus on the permissibility of taking the *Jizyah* generally, provided they remain abiding by their covenants.