Jizya haƙƙi ne da Allah (SWT) ya ba Musulmi damar karɓa daga kafirai a matsayin biyayyarsu ga mulkin Musulunci. Asusu ne na gama gari wanda za a iya kashewa a kan jin daɗin al'umma baki ɗaya. Ana biyansa duk shekara, kuma ba za a iya karɓarsa tun kafin lokacinsa ba. An kafa Jizya ta hanyar nassin Alƙur'ani. Allah (SWT) yana cewa:

The Jizya is a right that Allah (swt) enabled the Muslims to take from the Kuffar as a submission from their part to the rule of Islam. It is a general fund that can be spent on the welfare of the subjects as a whole. It becomes due every year and cannot be collected beforehand. The Jizya is established through the text of the Qur’an. Allah (swt) says:

Har sai sun biya jizya da yardar zuciya (daga hannayensu) kuma su ji kansu an ƙasƙantar da su. [At-Tauba: 29]

“Until they pay the Jizya with willing submission (from their hands) and feel themselves subdued” [At-Tauba: 29]

Abu ‘Ubayd ya ruwaito a cikin Al-Amwal (wato Dukiyoyi) daga Al-Hassan ibn Muhammad, wanda ya ce: "Manzon Allah ﷺ ya rubuta wa Majusawan Hajar yana kiransu zuwa Musulunci: 'Duk wanda ya karɓi Musulunci, za a karɓe shi daga gare shi, duk wanda bai karɓa ba, za a sanya masa jizya, muddin ba a ci naman da ya yanka ba, kuma ba a auri matan sa ba.'" Jizya ana karɓarta daga kafirai muddin suna cikin kafirci; idan sun karɓi Musulunci, za a yafe ta daga gare su. Ana sanya jizya a kan kai ba a kan dukiya ba; saboda haka ana karɓarta daga kowane mutum daga cikin kafirai, ba bisa dukiyarsu ba. Kalmar jizya an samo ta ne daga "Al-jaza'" (wato ramako). Don haka ana karɓarta a matsayin ramako saboda kasancewarsu kafirai, wanda ke nufin ba za a iya yafe ta ba sai sun karɓi Musulunci. Haka kuma ba za a iya yafe jizya daga kafiran da ke shiga yaƙi ba, domin ba a sanya ta a matsayin ramako saboda kare su ba. Ana karɓarta ne kawai daga mutumin da yake iya biyanta, domin Allah (SWT) ya ce: