↑Glenn, H. Patrick (2007). Legal Traditions of the World. Oxford University Press. r. 218–219. A Dhimmi is a non-Muslim subject of a state governed in accordance to sharia law. The term connotes an obligation of the state to protect the individual, including the individual's life, property, and freedom of religion and worship, and required loyalty to the empire, and a poll tax known as the jizya, which complemented the Islamic tax paid by the Muslim subjects, called Zakat.
↑The French scholar Gustave Le Bon (the author of La civilisation des Arabes) writes "that despite the fact that the incidence of taxation fell more heavily on a Muslim than a non-Muslim, the non-Muslim was free to enjoy equally well with every Muslim all the privileges afforded to the citizens of the state. The only privilege that was reserved for the Muslims was the seat of the caliphate, and this, because of certain religious functions attached to it, which could not naturally be discharged by a non-Muslim." Mun'im Sirry (2014), Scriptural Polemics: The Qur'an and Other Religions, p.179. Oxford University Press. ISBN978-0199359363.
↑Abou El Fadl, Khaled (2007). The Great Theft: Wrestling Islam from the Extremists. HarperOne. r. 204. ISBN978-0061189036. According to the dhimma status system, non-Muslims must pay a poll tax in return for Muslim protection and the privilege of living in Muslim territory. Per this system, non-Muslims are exempt from military service, but they are excluded from occupying high positions that involve dealing with high state interests, like being the president or prime minister of the country. In Islamic history, non-Muslims did occupy high positions, especially in matters that related to fiscal policies or tax collection.