Non-Muslim subjects
Explanation
In the administrative framework of medieval India, particularly under the Delhi Sultanate and the Mughal Empire, the state revenue was classified into religious and secular taxes. Jizyah was a specific religious tax sanctioned by Islamic law (Sharia).
Detailed Analysis:
- Nature of the Tax: Jizyah was a poll tax (per capita tax) levied on non-Muslim subjects (known as Zimmis) in an Islamic state.
- Purpose: It was collected in return for the protection of life and property provided by the state and for exemption from military service, which was theoretically obligatory for Muslim subjects.
- Exemptions: Generally, women, children, the disabled, and the indigent were exempt from paying Jizyah.
- Historical Context:
- Qutb-ud-din Aibak imposed it for the first time in the Sultanate.
- Firoz Shah Tughlaq was the first Sultan to impose Jizyah specifically on Brahmins, who were earlier exempted.
- Akbar abolished Jizyah in 1564 as part of his liberal religious policy.
- Aurangzeb reimposed it in 1679.
- Comparison with Other Options:
- Agricultural produce: Tax on this was known as Kharaj (land revenue).
- Cattle rearing: Alauddin Khalji introduced a tax on grazing cattle known as Chari.
- Residential houses: Alauddin Khalji also introduced a house tax known as Ghari.
Key Takeaway:
Jizyah was a discriminatory tax imposed exclusively on non-Muslims in lieu of military service and state protection, distinct from the land tax (Kharaj).