Jizya was a religious tax for non-Muslims. Non-Muslims divided into three classes in order to pay this tax. The first class was paid with 48 dirhams, the second with 24 dirhams and the third with 12 dirhams per year. Women, children, beggars, the crippled, the blind, the elderly, monks, priests, Brahmins (except in the time of Firuz Tughluq) and all who did not have a source of income were exempt from this tax.
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