crime, continuous crime, criminal law, Imamiyyah jurisprudence.

Abstract

When legislating its rulings based on the international customs of the time, Islam introduced a tax called jizya on a group of non-Muslim combatants who applied for residence in Islamic lands. The amount of this tax was much less compared to the taxes collected by non-Islamic countries, and in return for it, the lives and property of non-Muslims were protected by the Islamic state. The jizya system in Islam is based on three principles: mutual agreement of the parties of the contract; the small amount of the jizya, and the exemption of committed non-Muslims from participation in the defense of the Islamic land. The reason, conditions, instances of lapse and the philosophy of jizya collection show that Islam was not seeking to insult and humiliate non-Muslims.

Keywords

• jizya (poll tax)
• zimmi (non-muslim citizens)
• islamic jurisprudence.