Christians in Mosul, the second largest city in Iraq, were sent a message by the Islamic State (IS): convert to Islam, pay the jizya or leave. It appears that many are taking the new self-proclaimed Caliphate seriously.
IS, formerly ISIS, is not formally recognized as a state and is considered a rebel group. It is composed of Sunni insurgent groups and was thought to have significant ties to Al-Qaeda (although Al-Qaeda formally dissociated itself from IS in February). Known for violence against the Shia and Christians, Secretary of State John Kerry has described IS as "more extreme even than al Qaeda."
IS moved into Mosul last month and made no secret of their plans to impose the tax. Yesterday, after Christian leaders didn't attend a meeting called by IS leaders, IS moved on those plans, issuing a formal statement. The text of the statement was simple:
We offer them three choices: Islam; the dhimma contract - involving payment of Jizya; if they refuse this they will have nothing but the sword.
The statement, originally issued by letter, was also broadcast via loudspeaker from mosques earlier today.
Jizya (sometimes written as jizyah and pronounced "jiz-yuh") is the term for a tax paid by non-Muslims. The tax is the result of a centuries old contract called a dhimma. Under a dhimma, non-Muslims who lived in a Muslim state were protected under the law so long as they paid the tax: they were referred to as ahlu dh-dhimmati (people of protection) or simply al-dhimma or dhimmis. The arrangement is sometimes referred to as a "residence in return for taxes."
Despite the fact that many of us are hearing about jizya for the first time, the concept has been around for some time. It's even found in the Qur'an - you can see the mention at 9:29:
Fight those who do not believe in Allah or in the Last Day and who do not consider unlawful what Allah and His Messenger have made unlawful and who do not adopt the religion of truth from those who were given the Scripture - [fight] until they give the Jizyah willingly while they are humbled.
You'll sometimes see the jizya called a poll tax because it is a tax on individuals and not based on income or property. In its initial form, the tax that was collected was considered compensation for protection - that's why it was a per person tax structure. Non-Muslims who joined the Muslim army would be exempt from the tax since they would be contributing to their own protection. Other exemptions also existed throughout periods in history, including those for the aged, the very young and the poor (journal article downloads as a pdf).
The imposition of jizya was generally abolished during the reforms of the Ottoman
Notably, prior to the edict out of Mosul, a jizya order was issued in IS controlled areas in Syria last February. In that instance, IS called for Christians in the city of Raqqa to pay half an ounce of pure gold (approx. $750 as of Feb 2013) as the jizya.
As an organization, IS doesn't have a monopoly on the modern jizya. The Muslim Brotherhood forced Christian Copts in the Dalga village in Egypt to pay a jizya tax last year. The value was imposed inconsistently with some forced to pay 200 Egyptian pounds per day, while others paid 500 Egyptian pounds per day; it's worth noting that no specific value for the jizya is mentioned in the Qur'an. Those who could not pay the were attacked or forced to leave.
The most recent edict in Mosul has been viewed as surprising because historically, Christians have resided peacefully in the city alongside Muslims; Mosul is considered the birthplace of Assyrian Christianity, one of the oldest Christian communities. Prior to 2003, the number of Christians in Mosul reached nearly 60,000. That number was nearly cut in half by the first half of 2014 but the numbers have plummeted in recent weeks. Last month, the number of Christians was estimated to have dropped to just 3,000.
Since the announcements, many more Christians have fled the area in advance of today's deadline. Patriarch Louis Sako, the head of the Chaldean Catholic Church in Iraq, says now, "For the first time in the history of Iraq, Mosul is now empty of Christians."
(Author's note: From time to time, I write tax pieces like this one, that are not focused on the U.S. tax system but have a tax focus and global consequences. I think it's important in these instances to offer context since these are often tax and political systems with which we don't regularly interact. I don't claim to be an expert on IS, Islamic law or the jizya but the piece has been researched and vetted. As always, I welcome your feedback in the comments below but also as always, I ask that you remain respectful. You might also want to brush up on the Forbes' terms of use, including the comment policy.)
