jizya, or jizyah, Poll tax that early Islamic rulers demanded from their non-Muslim subjects. This tax applied especially to followers of Judaism, Christianity, and Zoroastrianism, who were tolerated in the practice of their religion because they were “peoples of the book.” Originally intended to be used for charitable purposes, the revenues from the jizya were paid into the private treasuries of rulers, and the Ottoman sultans used the proceeds to pay military expenses. Many converted to Islam in order to escape the tax.