What is the required manner for non-Muslim subjects (Dhimmi) to pay the Jizya (poll tax)?

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The Jizya must be paid while the non-Muslim subject is standing and the collector is seated. Sending the payment via proxy is not accepted; the Dhimmi must personally attend its delivery. Furthermore, during the collection, they must be made to feel debased, such as by dragging their hands, consistent with the decree in the Quran that they pay the Jizya while they are lowly (Quran 9:29).