The second condition is that they mention the religion of Islam only in favorable terms.1
The third is that they do nothing that brings harm upon the Muslims.
The fourth is that Islamic rulings apply to them concerning life, property, and honor, and that the prescribed penalties are enforced in matters they themselves consider unlawful—such as fornication—but not in matters they deem permissible, such as wine.
The jizyah is not taken from a woman, an intersex person, a minor, an insane person, a slave, one who is chronically ill or disabled, a blind person, a very old man, or a monk who lives secluded in his cell.2
If any of them embraces Islam after the fiscal year has elapsed, the jizyah is waived.
Section
It is forbidden to kill a dhimmī3 or to seize his property.
The ruler is duty-bound to protect them and to prevent anyone from harming them.
They are to be restrained from riding horses, bearing arms, building new churches, rebuilding churches that have fallen into ruin, publicly displaying immorality, celebrating their festivals openly, showing the cross, or ringing bells; from raising their voices with the recitation of their scriptures; from eating or drinking in the daytime of Ramadan; from publicly drinking wine or eating pork; from reading the Qur’an or purchasing a mushaf, books of jurisprudence, or hadith;4 and from erecting buildings higher than those of the Muslims.