Tafsir of At-Tawbah 9:29

{Of those who were given the Book} This is an explanation of "those" [in the phrase "those who do not believe"]. He denied them faith in Allah because the Jews are dualists and the Christians are trinitarians. He denied their faith in the Last Day because their belief regarding it contradicts what is required. He denied their prohibition of what Allah and His Messenger have forbidden, because they do not prohibit what was forbidden in the Book and the Sunnah.

Abu Rawq said: They do not act upon what is in the Torah and the Gospel.

{And [who] do not follow the religion of truth} Meaning: They do not adopt the religion of Islam, which is the truth, while everything else is falsehood. It is also said: [It means] the religion of Allah. It is said: "So-and-so yadin (follows) such-and-such" if he adopts it as his religion and belief.

{Jizyah} It is called Jizyah because it is a portion of what the Ahl al-Dhimmah (protected people) must yajzuhu—that is, pay off—or because they compensate (yajzun) through it those who have bestowed upon them the favor of sparing their lives.

{While they are submissive ('an yadin)} This may refer to the hand of the giver or the hand of the taker:

• If it refers to the hand of the giver: It means they give it 'an yadin (by hand), meaning by a willing hand, not a reluctant one. For he who refuses and resists does not give his hand, unlike the obedient and submissive person. Hence, they say: "He gave by his hand" when he submits and complies. Do you not see their saying: "He withdrew his hand from obedience," just as it is said: "He cast off the yoke of obedience from his neck"? Or, it means they give it hand-to-hand, in cash, not on credit, and not sent through someone else, but from the hand of the giver to the hand of the taker.
• If it refers to the hand of the taker: It means they give it while under a conquering, dominant hand, or because of the favor bestowed upon them—for the acceptance of the Jizyah from them and the sparing of their lives is a great favor to them.

{And they are humbled (saghirun)} Meaning: It is taken from them with humiliation and disgrace. This involves the payer coming himself on foot, not riding, and handing it over while standing, while the receiver is seated. He is shaken, grabbed by his collar, and told: "Pay the Jizyah," even if he is in the process of paying it, and he is shoved in the back of his neck.

• Legal Rulings: According to Abu Hanifah, it is waived by conversion to Islam, though the land tax (kharaj) is not. There is disagreement on whom it is imposed: Abu Hanifah holds it is imposed on every disbeliever—Dhimmi, Magian, Sabian, or Harbi—except for the polytheists of the Arabs alone. Al-Zuhri narrated that the Messenger of Allah (ﷺ) made peace with the idolaters for Jizyah, except for those who were Arabs. He said to the people of Mecca: "Will you accept a word that, if you say it, the Arabs will submit to you and the non-Arabs will pay you Jizyah?" Al-Shafi'i holds that it is not taken from the non-Arab polytheists.
• Amounts: According to Abu Hanifah, in the first year, the amount taken from a poor person who has earnings is twelve dirhams; from the middle-class, double that; and from the wealthy, double that again—forty-eight. It is not taken from a poor person who has no earnings. According to Al-Shafi'i, one dinar is taken from everyone at the end of the year, whether poor or rich, and whether they have earnings or not.

{The Jews say, "Ezra is the son of Allah," and the Christians say, "The Messiah is the son of Allah." That is their statement from their mouths; they imitate the saying of those who disbelieved before [them]. May Allah destroy them; how are they deluded?}