The verses related to the People of the Scripture are understood from both a doctrinal and a behavioral perspective. Islam has established a principle for dealing with the People of the Scripture. Allah (swt) said:

لَتَجِدَنَّ أَشَدَّ النَّاسِ عَدَاوَةً لِّلَّذِينَ آمَنُوا الْيَهُودَ وَالَّذِينَ أَشْرَكُوا ۖ وَلَتَجِدَنَّ أَقْرَبَهُم مَّوَدَّةً لِّلَّذِينَ آمَنُوا الَّذِينَ قَالُوا إِنَّا نَصَارَىٰ ۚ ذَٰلِكَ بِأَنَّ مِنْهُمْ قِسِّيسِينَ وَرُهْبَانًا وَأَنَّهُمْ لَا يَسْتَكْبِرُونَ 

(You will find the nearest of them in affection to the believers those who say, ‘We are Christians.’ That is because among them are priests and monks, and they are not arrogant) (Al-Maidah: 82)

Regarding beliefs, there is undoubtedly a difference between ours and theirs. However, we return to the clear verse that states:

  لَا إِكْرَاهَ فِي الدِّينِ ۖ قَد تَّبَيَّنَ الرُّشْدُ مِنَ الْغَيِّ ۚ 

(There is no compulsion in religion. The right course has become clear from the wrong) (Al-Baqarah:256)

Verify, in the Holy Quran and the teachings of the Prophet (saws), Islam did not force the People of the Book to convert to Islam, rather allowed them to remain in their faith. Islam permitted marriage to their women and the consumption of their food. The call to Islam is not based on compulsion or coercion, So Allah (swt), addressed His noble Messenger (saws), saying:

  ادْعُ إِلَىٰ سَبِيلِ رَبِّكَ بِالْحِكْمَةِ وَالْمَوْعِظَةِ الْحَسَنَةِ ۖ وَجَادِلْهُم بِالَّتِي هِيَ أَحْسَنُ ۚ إِنَّ رَبَّكَ هُوَ أَعْلَمُ بِمَن ضَلَّ عَن سَبِيلِهِ ۖ وَهُوَ أَعْلَمُ بِالْمُهْتَدِينَ 

(Invite to the way of your Lord with wisdom and good instruction, and argue with them in a way that is best. Indeed, your Lord is most knowing of who has strayed from His way, and He is most knowing of the [rightly] guided) (An-Nahl: 125)

The invitation to Islam is to be extended with wisdom and good advice, not through killing or coercion. However, when the Quran states, “Fight,” it is in response to an aggressor who engages in combat, and you must repel his aggression.

(…حَتَّىٰ يُعْطُوا الْجِزْيَةَ…) (until they give the jizyah…): Concerning the word “jizya,” which is a small amount of money in exchange for the Islamic State guaranteeing for non-Muslims what they need in their social and economic lives. The amount paid for the jizya was not exorbitant, and men could afford to pay it. During the time of the Prophet (saws), it did not exceed one Dinar per person annually. You may call it a jizya, tax, or charity, as demonstrated by Umar with the Christians of Banu Taghlib. This practice is a significant testament to the freedom of belief in Islam. Anyone who wishes can embrace Islam, and anyone who wishes can remain in their religion. Those who choose to stay within the Islamic State, which will guarantee their protection and care, may do so in exchange for a modest amount, which is the jizya. Allah (swt), in His Book, and His Prophet (saws) in his Sunnah, commanded kindness towards the people of the jizya and good treatment of them.

The Quran encourages righteousness and fairness towards the peaceful People of the Scripture who do not engage in aggression against Muslims, stating:

  لَّا يَنْهَاكُمُ اللَّهُ عَنِ الَّذِينَ لَمْ يُقَاتِلُوكُمْ فِي الدِّينِ وَلَمْ يُخْرِجُوكُم مِّن دِيَارِكُمْ أَن تَبَرُّوهُمْ وَتُقْسِطُوا إِلَيْهِمْ ۚ إِنَّ اللَّهَ يُحِبُّ الْمُقْسِطِينَ 

(Allah does not forbid you, with regards to those who do not fight you because of religion and do not expel you from your homes – from being righteous toward them and acting justly toward them. Indeed, Allah loves those who act justly) (Al-Mumtahanah: 8)

The Prophet (saws) said:

“If anyone wrongs a man with whom a covenant has been made, or curtails any right of his, or imposes on him more than he can bear, or takes anything from him without his ready agreement, I shall be his adversary on the day of resurrection.”[1]

Jizyah is only taken from them when they have the financial capability to pay it.

When the Muslims were unable to fulfill the rights towards the Ahlu Dzimmah (Non-Muslims under their protection) and could not protect them from their enemies, they returned to them that they had taken as jizyah due to the failure to fulfill its condition, which is to provide protection.

It was narrated by Makhul that Abu Ubaidah received consequent  news about the gathering of the Roman forces, and the situation became difficult for him and for the Muslims. Abu Ubaidah wrote to each governor in the cities whose inhabitants had made peace agreements with them, ordering them to return the jizyah and kharaj they had collected from them. He instructed the governor to convey them a message that they were returning their money because they had received information about the gathered Roman forces, and that these inhabitants had laid down the condition that the Muslims would protect them, but the Muslims were unable to do so. They returned what they had taken and maintained their commitment, and if Allah granted them victory, they would fulfill the contract with them.

The Muslims, under the guidance of their religion, continued their civilized contributions by moving from being recipients of jizyah to becoming providers of financial assistance and guarantees for the poor among the Ahlu Dzimmah (Non-Muslims under their protection). Umar ibn al-Khattab (may Allah be pleased with him), witnessed an elderly man from the jizyah-paying community begging people for help. Umar remarked, “We have not been fair to you, we consumed your youth, then we take jizyah from you!.” Consequently, he instructed his officials not to collect jizyah from elderly individuals. One of Umar’s directives was to lighten the burden for those who couldn’t afford to pay jizyah and to provide assistance to those in need.

[1] Sunan Abi Dawud: The Book of Kharaj, Chapter no. 33, Hadith no. 3052