Ikrimah said: Allah, exalted is He, enriched them by sending them abundant rain, so that their prosperity increased. Muqatil said: The people of Jeddah, Sana'a, and Jurash in Yemen accepted Islam and brought plentiful provisions to Mecca; thus Allah sufficed them against what they had feared. Al-Dahhak and Qatadah said: Allah compensated them for it with the jizyah and enriched them thereby.
“Fight those who do not believe in Allah or in the Last Day, who do not forbid what Allah and His Messenger have forbidden, and who do not embrace the religion of truth, from among those who were given the Scripture, until they pay the jizyah directly, in a state of subjection.” (29)
This is His saying, Most High: “Fight those who do not believe in Allah.” Mujahid said: This verse was revealed when the Messenger of Allah, peace and blessings be upon him, was commanded to fight the Romans; after its revelation, he undertook the campaign of Tabuk (1).
Al-Kalbi said: It was revealed concerning Qurayzah and al-Nadir of the Jews. He made a treaty with them, and this was the first jizyah received by the people of Islam, and the first humiliation suffered by the People of the Book 155/b at the hands of the Muslims.
Allah Most High says: “Fight those who do not believe in Allah or in the Last Day.” If it is asked: Do not the People of the Book believe in Allah and the Last Day? The answer is: They do not believe as the believers believe. For when they say, “Ezra is the son of Allah,” and, “The Messiah is the son of Allah,” this is not belief in Allah.
“And who do not forbid what Allah and His Messenger have forbidden, and who do not embrace the religion of truth”: that is, they do not embrace the true religion; the noun has been linked to its adjective. Qatadah said: The Truth is Allah; that is, they do not embrace the religion of Allah, and His religion is Islam. Abu Ubaydah said: Its meaning is that they do not obey Allah Most High with the obedience of the people of truth.
“From among those who were given the Scripture”: meaning, the Jews and Christians. “Until they pay the jizyah”: this is the tribute levied upon their persons. “Directly”: under compulsion and abasement. Abu Ubaydah said: Anyone who gives something unwillingly and without being content to do so is said to have given it directly. Ibn Abbas said: They give it with their own hands and do not send it by the hand of another. It was also said that “directly” means in cash, not on deferred payment. It was also said: in acknowledgment of the Muslims’ favor to them in accepting the jizyah from them. “In a state of subjection”: that is, humbled and subdued. Ikrimah said: They pay the jizyah while standing, whereas the collector is seated. It is reported from Ibn Abbas that it is taken from him while his neck is stepped upon.
Al-Kalbi said: When he pays it, he is struck on the nape of his neck.
It was also said: He is seized by his beard and struck on both sides of his jaw.