Modern apologists for Islam have often sought to describe jiziyah as 'protection tax'. But protection from whom — Muslims themselves? It is actually meant for allowing the unyielding dhimmis to live in Islamic states under sufferance and humiliation for rejecting "the Religion of Truth". It was an expression of their subjugated and lowly status to Muslims. Payment of jiziyah must accompany the intended humiliation ― i.e., " pay the tribute readily, being brought low" ― of the dhimmi as prescribed by famous Islamic scholars. Imam al-Ghazzali, the greatest Sufi master and considered the second-greatest Muslim next to Prophet Muhammad, prescribes the following protocol for payment of jiziyah by dhimmis: "…the Jews, Christians and the Majians must pay the jiziyah… On offering up the jiziyah, the dhimmi must hang his head while the official takes hold of his beard and hits (the dhimmi) on the protuberant bone beneath his ear" [Bostom AG (2005), Legacy of Jihad, p199]. Ibn Warraq quotes famous Islamic commentator al-Zamakhshari's (1075–1144CE) interpretation of Quran 9:29 as follows: "The Jizyah shall be taken from them with belittlement and humiliation. He (Dhimmi) shall come in person, walking not riding. When he pays, he shall stand, while the tax-collector sits. The collector shall seize him by the scruff of the neck, shake him and say: 'Pay the Jizyah!' and when he pays it, he shall be slapped on the nape of his neck " [Ibn Warraq (1995), Why I am Not a Muslim, p228-229].
Muslims contribute only the meager Zakat, which is fixed at 2.5% of excess produce of the year, to the treasury of ideal Islamic states. This concept of charity was borrowed by Muhammad from the existing tradition of the Jews of Medina. The Zakat fund was to be used only for religious purposes, such as building mosques, propagation of Islam, paying the voluntary Jihadists etc. ― not for funding secular activities. Payment of the meager Zakat is also voluntary and there is no report of its systematic collection during Muhammad's tenure in the Medina caliphate. Only Muslims were allowed to be paid from the state fund, coming mainly from taxes extracted from dhimmi subjects, and from the khams, plundered from non-Muslims. Egyptian documents, dating between 80-100 years of the Islamic calendar, show that no Muslim but only non-Muslims paid taxes to the state [Triton AS (1970), Caliphs and Their Non-Muslim Subjects, p198]. Similarly, Prof Habibullah writes of the first 100 years of Islamic rule after the founding of Muslim Sultanate in India in 1206 that "the Muslim was merely a tax receiver and took little direct part in the production and increase of the country's agricultural wealth" [Habibullah, ABM (1976), The Foundation of Muslims Rule in India, p316].