of non-Muslims unfit for military service and of the able-bodied who agreed to military service — taken together lead to but one conclusion, namely, that the jizyah was a tax paid by such Dhimmīs as could fight, for exemption from military service.

A study of the items of the expenditure of jizyah leads to the same conclusion, for the jizyah was spent for strengthening of the frontiers or obstructing the frontier approaches (sadd al-thaghūr), for the building of bridges, payment to judges and governors and the maintenance of the fighting forces and their children (H. I, p. 576).

In spite of exemptions on so vast a scale, the rate of jizyah was very low, being originally one dinār13 per head for a whole year. Later on, the rate was raised in the case of rich people, who had to pay four dinārs or forty-eight dirhams annually, or four dirhams monthly; next came those who paid two dinārs annually, or two dirhams per month; the lowest rate being one dinār, at which all were originally assessed. This is according to Ḥanafī law, while Shafī‘ī retained the original rate of one dinār per head in all cases (H.). The three grades are defined thus: (1) the rich man (al-ẓahir al-ghinā, or he whose wealth is manifest) who owns abundant property, so that he need not work for his livelihood; (2) the middle class man who owns property, but in addition thereto needs to earn money to make a living; and (3) the poor man who has no property, but earns more than is necessary to maintain himself. The Muslim was, apparently, more heavily taxed, for he had to pay at the rate of 2-1/2 per cent of his savings, and, in addition, to perform military service. The jizyah was levied in a very sympathetic spirit, as the following anecdote will show. Caliph ‘Umar once saw a blind Dhimmī (non-Muslim) begging, and finding on enquiry that he had to pay jizyah, he not only exempted him but, in addition, ordered that he be paid a stipend from the state-treasury, issuing further orders at the same time that all Dhimmīs in similar circumstances should be paid stipends.

Islām, jizyah or the sword

Another myth concerning the early Caliphate wars may be removed in connection with the discussion of jizyah. It is generally thought that the Muslims were out to impose their religion at the