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That was the perfection of benevolence toward him (1).
[The Jizyah: Its Definition, Purpose, and Amount]
The term jizyah is derived from jazāʾ (recompense). One says, “jazā hadhā ʿannī,” meaning, “he settled it on my behalf,” just as the blood-money is called diyah because it is paid; one says, “addaytu hadhā” when he has paid and discharged it.
Time-bound levies are likewise termed itāwah, because they are “brought,” and muwaddā, because they are “delivered.” Accordingly, the word applies to anything imposed upon a person for him to remit, inasmuch as he is required to settle it—so it is as though He said, “until they hand over what they owe of the rightful due.”
(1) Ibn al-Qayyim states in Ahkam Ahl al-Dhimma, vol. 1, p. 79: “When they pay the jizya (poll-tax) in person while humbled, this arrangement benefits both the Muslims and the polytheists. The Muslims gain the money, which reinforces Islam while belittling and subduing disbelief—this is more advantageous than leaving the unbelievers without jizya. The polytheists, for their part, remain alive with the possibility of embracing Islam once they observe its signs and proofs or hear reports about it; inevitably some of them will enter Islam, and this is dearer to Allah than killing them.”
كَانَ هَذَا مِنْ تَمَامِ الإِحْسَانِ إِلَيْهِ (١).
[الجِزْيَةُ: تَعْرِيْفُهُا، المُرَادُ بِهَا، مِقْدَارُهُا]
وَالجِزْيَةُ: فِعْلَةٌ مِنَ الجزَاء، يُقَالُ: جَزَى هَذَا عَنِّي، أَي قَضَى عَنِّي، كَمَا سُمِّيَتْ الدِّيَةُ: دِيَةً؛ لأَنَّهَا تُؤَدَّى، يُقَالُ: أَدَّيْتُ هَذَا إِذَا قَضَيْتُهُ وَأَعْطَيْتُهُ.
وَيُقَالُ لِلوَظَائِفِ المُؤَقَّتِةِ: الإِتَاوَة؛ لأَنَّها تُؤْتَى، وَالمُوَدَّى؛ لأَنَّهَا تُؤَدَّى، فَهَذَا اللَّفْظُ يُقَالُ عَلَى مَا يُوظَّفُ عَلَى الإِنْسَانِ فَيْؤَدِّيه، بِحَيثُ يُطْلَبُ مِنْهُ أَنْ يَقْضَيَهُ، فَكَأَنَّهُ قَالَ: حَتَّى يُعْطُوْا مَا عَلَيْهِمْ مِنَ الحَقِ
(١) قال ابن القيم في أحكام أهل الذمة (١/ ٧٩): (فإذا .. بذلوا لهم الجزية عن يد وهم صاغرون كان في ذلك مصلحة لأهل الإسلام وللمشركين، أما مصلحة أهل الإسلام فما يأخذونه من المال الذي يكون قوة للإسلام مع صغار الكفر وإذلاله، وذلك أنفع لهم من ترك الكفار بلا جزية، وأما مصلحة أهل الشرك فما في بقائهم من رجاء إسلامهم إذا شاهدوا أعلام الإسلام وبراهينه، أو بلغتهم أخباره، فلا بد أن يدخل في الإسلام بعضهم، وهذا أحب إلى الله من قتلهم).