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Fight those who believe not in Allah nor the Last Day, nor hold forbidden that which hath been forbidden by Allah and His Messenger, nor acknowledge the religion of Truth, (even if they are) of the People of the Book, until they pay the Jizyah with willing submission, and feel themselves subdued.

"I call you to God and to Islam. If you respond to the call, then you are Muslims: You obtain the benefits they enjoy and take up the responsibilities they bear. If you refuse, then you must pay the jizyah. If you refuse the jizyah, I will bring against you tribes of people who are more eager for death than you are for life. We will then fight you until God decides between us and you." (Al Tabari, Volume XI)

The Muslims do not fight anyone until they have told them about the religion of Allaah and given them the choice between two things, either accepting Islam or, if they refuse Islam and keep their own religions, paying the Jizyah (tax) to the Muslims in return for protection. If they refuse both of these choices, then they are to be fought.

If some people persist in rejecting the religion of Allaah and stand in the way of ruling by that which Allaah has revealed on earth, or they fight against the call to Allaah, then we give them the choice of three things: Either they become Muslim; or if they refuse they pay the jizyah (whereby they pay a specified amount to the Muslims in return for being allowed to remain their land, and the Muslims undertake to protect them); or, if they refuse that, there is nothing left but the way which they themselves have chosen, which is fighting and dealing violently with those who have persecuted the Muslims and put obstacles in the path of the Islamic da’wah. In this way the Muslims will gain the upper hand and the enemies will be humiliated; then when we have killed and wounded many of them and gained the upper hand over them, we may take prisoners and bind a bond firmly on them.

"… We will control the land of the Vatican; we will control Rome and introduce Islam in it. Yes, the Christians, who carve crosses on the breasts of the Muslims … will yet pay us the Jiziya [poll tax paid by non-Muslims under Muslim rule], in humiliation, or they will convert to Islam…"

"It may happen that the enemies of Islam may consider it expedient not to tak action against Islam, if Islam leaves them alone in their geographical boundaries to continue the lordship of some men over others and does not extend its message and its declaration of universal freedom within their domain. But Islam cannot agree to this unless they submit to its authority by Jizyah..."

"Not only Alamgir compiled Fatawa-u-Alamgiri, he re-imposed jizya (a tax on non-Muslims for protection under Muslim rule) that had been suspended by Akbar, destroyed some unauthorized temples and checked proselytizing activities of the Hindus."

Once Muhammad Bin Qasim had established himself in Sindh he sent a letter to the Muslim Caliph in Damascus, seeking instruction as to how he should deal with the Hindus and Buddhists of the conquered area. The reply came that they be treated in accordance with the Quranic commandments relating to the People of the Book (Ahl-i-Kitab), the Jews and the Christians. Accordingly, the Buddhists and the Hindus of Sindh were to be given full freedom to practise their faiths, and their lives and property, including temples, were to be protected. In return, they were to pay a tax, the jizya. The old, the sick, children and priests were to be exempted from the tax. The non-Muslims were not obliged to perform military service, unlike the Muslims. Following these dictates, Muhammad Bin Qasim thus set a precedent which several other Muslim rulers after him followed.

"The general plan of Hamas also includes the imposition of a special tax, called al-jeziya, upon all of the non-Muslim residents in the Palestinian territories. This tax revives the one applied through all of Islamic history to the dhimmi, the second-class Jewish and Christian citizens."

"In the recent violence, residents of the Baghdad neighborhood of Dora said gunmen knocked on the doors of Christian families, demanding they either pay jizya — a special tax traditionally levied on non-Muslims — or leave. The jizya has not been imposed in Muslim nations in about 100 years."

The Jizyah has "not been imposed" since European pressure and power has been brought to bear. But non-Muslims have been subject to a disguised Jizyah. Despite the supposed reforms that were to bring complete legal equality to non-Muslims in Turkey, in World War II the Varlik Vergesi was a large tax imposed by the government on non-Muslim citizens, who despite Kemalism, or perhaps because of it, have never been considered "Turks" equal to Muslim "Turks."

In Malaysia the non-Muslims have been subject to the disguised Jizyah of the Bumiputra system, which favors economically the Muslims, and essentially involves a transfer of wealth from the more industrious and entrepreneurial non-Muslims (Chinese and Hindus) to Muslims (Malays, but not the members of the indigenous tribes, which were christianized, or remained pagan -- and only now are being islamized through intense pressure and Da'wa campaigns).

Elsewhere, as in Pakistan and Bangladesh, the Hindus and Christians live in a state of permanet physical danger, and that danger also is one of losing their property to Muslim looters and marauders who cannot be sued or brought to justice on the say-so of a non-Muslim. The Jews of the Arab world fled -- nearly one million of them -- leaving their property, which was the last transfer of wealth. In Egypt, under Nasser, the property of most Jews and the Levantine Christains -- Greeks, Italians, and others -- were "nationalized" as Nasser put it. But this was nothing more than the seizure of Infidel property by Muslim governments. Copts in Egypt do not pay a direct Jizyah. But there are other ways to force local Christians, constantly fearful for their own well-being, to have them pay off, or take as local partners, Muslims who may protect them. There is no security for the property of non-Muslims in Muslim lands, and there are various ways in which the "protection money" that is the Jizyah is paid, often in indirect, informal, and disguised ways, when the more direct imposition would attract too much unwanted Western attention and, presumably, outrage.