It has also been said that “willingly” means under your power over them—that is, that we display our strength before them so that they are humbled; for the stronger a person is over his enemy, the more humiliated that enemy becomes.
The verse can bear both meanings: that each of them comes with it and hands it over personally, and that we show him strength and might so that this will be more humiliating for him.
As for what some jurists have said—that they should be kept standing for a long time when handing it over, such that we turn away from him or busy ourselves with something in order to humiliate him, then, once it is taken from him, his hand should be pulled forcefully, perhaps even dislocating it, since this is supposedly a form of humiliation—then the correct view is otherwise: it is sufficient that they come in a humbled state, personally handing over the jizyah.
Thus, a dhimmah covenant may be concluded only with the Magians, the Jews, and the Christians. As for everyone else, nothing is accepted from them except Islam or fighting; no jizyah is accepted. This is the well-known position of the madhhab.
They cited as evidence the general import of the Prophet’s statement, peace and blessings be upon him: “I have been commanded to fight the people until they testify that there is no god worthy of worship but Allah and that Muhammad is the Messenger of Allah,” to the end of the hadith (1). It indicates that we fight people in general, with the Magians excluded because the Sunnah establishes that the Messenger, peace and blessings be upon him, collected the jizyah from them, and with the Jews and Christians excluded by the Quran. Thus, the remaining disbelievers are left under the ruling that nothing is accepted from them except Islam or fighting.