The prisoners of war are not to be tortured, humiliated, or mutilated. They are not to be imprisoned in tight claustrophobic prison cells without adequate food and drink thus causing them to die. The Glorious Qur’an states:
“And they feed, for the love of Allah, the indigent, the sake of Allah Alone: no reward do we desire from you, or thanks.” (Surah Al-Insan, 76:8)
The Islamic government has the right either to set free such POWs with no ransom at all, or for an agreed ransom, or exchange them for Muslim POWs. This is based on the verse of the Glorious Qur’an:
“Therefore, when you meet the disbelievers (in battle) smite their necks; at length, when you have thoroughly subdued them, bind a firm bond (on them): thereafter (is the time for) either generosity or ransom: until the war lays down its burdens. Thus (are you commanded): but if it had been Allah's Will, He could certainly have exacted retribution from them (Himself); but (He lets you fight) in order to test you, some with others. But those who are slain in the way of Allah, He will never let their deeds be lost.” (Surah Muhammad, 47:4)
The conquered people who comprise the non-Muslim residents of an Islamic state and their families, possessions and estates are entitled protection by Islamic law from any violation. No one has a right to seize the possession or the wealth of the non-Muslim residents, or humiliate them or encroach upon their honor. No one has the right to unjustly attack them. The belief and religious practices of the non-Muslim residents in an Islamic state are respected to the legal limit. For instance Allah says in the Glorious Qur'an:
“(They are) those who, if We establish them in the land, establish regular prayer and give regular charity, enjoin the right and forbid wrong: with Allah rests the end (and decision) of (all) affairs.” (Surah Al-Hajj, 22:41)
The non-Muslim residents of an Islamic state are required to a specific type of head-tax collected from individuals who do not accept Islam and desire to keep their religion while living in an Islamic state and under Islamic rule. For instance in the early Islamic States while wealthy Muslims were paying 2.5% of their accumulated wealth, non-Muslim residents paid Jizyah in three categories: the rich and wealthy class, an equivalent to the sum of (48) forty-eight Dirhams a year; the middle or average class, such as merchants, traders and farmers, an equivalent to the sum of (24) twenty-four Dirhams a year; and the working class, such as bakers, carpenters, plumbers and the like, an equivalent to the sum of (12) twelve Dirhams a year. The Jizyah is collected in return for the protection of the non-Muslim residents of an Islamic State and their wealth. The Muslim leader and commander, General Khalid bin al-Waleed (radhyAllahu ‘anhu) once made a pledge to the non-Muslim residents of the Islamic state at the time and said, “I offer you my pledge of allegiance to fully protect you against the head-tax collected from you. If we provide the necessary protection, we are entitled for the head-tax. Otherwise, you are not required to pay it.” Then, when the Muslims forces had to vacate the area for battle elsewhere they returned the Jizyah they had taken since they were not able to provide the security stipulated.
Jizyah is not applicable to every non-Muslim resident of an Islamic state; rather, it is to be taken from those who earn. Many categories of people are exempt from paying this Jizyah including the poor, minors, women, monks, blind people, and the disabled individuals. Islam made it obligatory on the Islamic government to provide the full protection to these categories of people and offer them suitable living allowances. In fact, the pledge given by General Khalid bin al-Waleed (radhyAllahu ‘anhu) to the non-Muslim residents of the town called “Heerah” in Iraq, under the Islamic rule, stated the following:
“Any elderly person, disabled worker, terminally ill person or a rich person who went bankrupt, and based on that deserve charity from the fellow religious people, will not be required to pay head-tax. Furthermore, each one will become entitled for suitable allowances from the Islamic Treasury for himself and his dependents.
Another example is when the second Caliph, Omar bin al-Khattab (radhyAllahu ‘anhu), once passed by an elder Jewish man who was begging. Omar (radhyAllahu ‘anhu) asked about him and was informed that he was a non-Muslim resident of the Islamic state. Omar (radhyAllahu ‘anhu) immediately said, “We have not been fair to you! We have collected head-tax from you while you were young and capable and neglected you in your old age!” Omar took the old Jew to his own home and offered him whatever he found of foodstuff and clothes. Later, Omar (radhyAllahu ‘anhu) instructed those in charge of the treasury, saying:
“Follow up, monitor and observe the situation of similar people. Offer them assistance that suffices them and their family members from the Islamic Treasury.”
Allah (Subhanahu wa Ta’ala,) states in the Glorious Qur'an:
“Alms are for the poor and the needy.”
[i.e. the beginning of the famous verse on Zakah (obligatory charity)] In one interpretation of this verse, the poor are the Muslims and the needy are the non-Muslim residents of an Islamic state.
 A Dirham is an Islamic coin equivalent in value to 2.28 grams of silver. The name “Dirham” is still used in some Islamic and Arab countries but the modern currency does not have the same value as the older currency.
 This is a famous incident in Islamic history: see for instance Baladthuri, Futuh al-Buldan, in the conquest of Sham (Greater Syria)
 Abu Yousuf, al-Kharaj, p. 144.
 Ibid, p.126.
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