Before I delve into the subject of Aurangzeb's jizya tax, or taxing the non-Muslims, it is worthwhile to point out that jizya is nothing more than a war tax which was collected only from able-bodied young non-Muslim male citizens living in a Muslim country who did not want to volunteer for the defense of the country. That is, no such tax was collected from non-Muslims who volunteered to defend the country. This tax was not collected from women, and neither from immature males nor from disabled or old male citizens. For payment of such taxes, it became incumbent upon the Muslim government to protect the life, property and wealth of its non-Muslim citizens. If for any reason the government failed to protect its citizens, especially during a war, the taxable amount was returned. It should be pointed out here that zakat (2.5% of savings) and ushr (10% of agricultural products) were collected from all Muslims, who owned some wealth (beyond a certain minimum, called nisab). They also paid sadaqah, fitrah, and khums. None of these were collected from any non-Muslim. As a matter of fact, the per capita collection from Muslims was several fold that of non-Muslims. Further to Auranzeb's credit is his abolition of a lot of taxes, although this fact is not usually mentioned.
