Ahkam Ahl adh-Dhimah - Ibn Qayyim al-Jawziyyah

The rules for People of the Book living in a Muslim state and pay a tax (Ahl Adh-Dhimah). Ibn al-Qayyim, therefore, details the rules relating to this tax, its application, its value according to the wealth or poverty of the Dhimmis, what this legally implies for them and the rules specifically applied to them as people of the Book.