The controversial concept of “sighar” in verse 29 of Surah At-Tawbah has always been a focal point in defining the relationship between the Islamic state and the People of the Book. This study, using a descriptive-analytical method with a comparative approach, examines this concept within Islamic tradition and posits that the duality in interpreting “sighar” stems from two conflicting theological-political premises. Findings indicate that Islamic tradition has diverged into two main interpretive paths: the guidance-psychological logic, which sees “sighar” as a tool to exert psychological pressure and prepare for the invitation to Islam; and the obedience-legal logic, which reduces it to compliance with law and public order. By critically examining both currents, this article shows that the Islamic texts themselves have the potential to move beyond this impasse through a third examination knowns as “sighar as a dynamic quality within the dhimma (Dhimma”: the protected legal status of non-Muslims under an Islamic state, involving rights, obligations, and payment of JIZYA) contract.” This comprehensive understanding, derived from the combination of the principles of “dynamic authority of the ruler” and “contractual nature of the dhimma,” transforms “sighar” from a fixed ruling into a flexible variable, determined by the ruler based on interests and circumstances, ranging from minimal legal obligations to the application of legitimate restrictions.

The term peaceful coexistence is treated as an achievement of human world. Sociologists and those connected with religious sciences attempt to introduce that thesis as a product of modem world. Emphasizing divine source of all celestial religions, Islam, as the most perfect, comprehensive heavenly religion, expounds some conditions should be considered by People of the Book and be practiced by Muslims a world void of enmity and full of peace would be formed. The present essay argues that what is called peaceful coexistence nowadays has an old history. The holy Quran presented that issue when there was no sign of society in the modem sense and introduced conditions of achieving that purpose. Practical sunna of the Infallibles is another evidence of ours as well.

Due to the lack of a regular and stable system and difficulties in budget management, tax affairs during the Mamalik era (648-923) was transforming continuously. Since, part of the Mamalik’ s incomes, like previous governments, was based on collecting taxes from non-Muslim Copts, sources of this period indicate that due to various factors, Mamliks have been forced to make changes in the way of tax reception and its types from non-Muslims. The present paper attempts to answer the question of how Copt’ s taxation has changed over the Mamalik’ s era and how these changes influenced mamalik’ s financial system and incomes? According to the findings of this research, the Copts had a huge impact on the increase of Mamalik’ s incomes by paying taxes of JIZYA, Sahlalghale, Mazalim, Mokus, Mavaris, fines, and army equipment tax. Finally, they also have been effective in removing Mamalik’ s financial and economic problems and improving their economic condition

Analytical study of Arab-Islamic sources and mnemohistory historiography in the internal changes of Iranshahri society shows that the function of divergent forces in the decline of the Sassanid government and weakening the reactions of the revivalist forces of the Iranian government until the emergence of the Khorasanian movement was not simple without historical and social change. This article seeks to document the changes in the main social institutions and lower strata of Iranian society in the process of diverging from the Sassanid rule and then joining these components to the caliphate and then changing their orientation from caliphate to an unsuccessful attempt to reorganize power and revive the thinking of Iranshahri government. Offer the era of the Umayyad caliphs and using the method of interdisciplinary studies, ie information in history and close theories in sociology, to answer the question of what was the role and function of divergent forces in Iranian society from the decline of the Sassanids to the rise of the Khorasanian movement? It is assumed that the function of divergent forces in Iranian society since the middle of the Sassanid period has been more to secede from the Sassanid system. As at the time of the fall of the Sassanids, most components of power became divergent factors, and with successive defeats in the war against the Muslim Arabs, a period began to absorb and compromise with the new center of power, the caliphate. The Sassanid regime joined the new caliphate system. The findings of the research show that the infrastructure of developments related to the fall of the Sassanids and the continuation of the rule of the Arab governors, in terms of the function of divergent forces from the government of Iranshahri (in this period), has acted differently in internal and external dimensions. Despite the narrative and motivational views about this period, it seems that several factors were involved in the fall of the Sassanids and the continuing lack of government in Iran, factors that were mainly formed during the Sassanid period and some of them were strongly encouraged by Arab governors and immigrants. Contrary to the general context of historical sources and research, the reasons for incoherence in this period have been multifaceted.

The killing of Yazdgerd, the last Sasanid king in the years 31 in northeast Iran by an unknown miller, is one of the most important events in the Iran`s history. By the murder of this king Sasanid`s political life was terminated and Iran`s status was changed socially, economically and culturally. In spite of the end of Sasanid government, civilization elements of that government like old tax regulations were transmitted to Islamic era. There has not been any independent study about the transmission and the quality of influence of these regulations yet. This article wants to answer this question using both a descriptive-analytic method and also an information collection one that in which contexts Sasanid`s tax regulations had been transmitted and what effects they had in tax context in primary Islamic centuries? Findings of this study show that Sasanid`s tax regulations like Mukasama, Ushur, Massahi and JIZYA had been used in primary Islamic centuries and they had been transmitted in financial, geographical and cultural contexts.

Using a descriptive method and focusing on the authentic historical and narrative books this paper is intended to compare the structure and the system of taxation, economy and Bayt al-mal of the early Islam during the government of the Messenger of God with the system of taxation of the Islamic Republic of Iran. The institution of Bayt al-mal had a certain place in the house of the Holy Prophet (PBUH & H. H. ). The most important sources of Bayt al-mal were, Zakat and JIZYA (a per capita yearly taxation). The findings show that the tax system of the Messenger of God (PBUH & H. H. ) in the early days of Islam was, first of all, voluntary and donating basis as it was diverse enough and the expenses of the Messenger of God (PBUH & H. H. ) have been quite definite and clear. Tax justice and fiscal flexibility are other features of this system which compared to the tax system of the Islamic Republic of Iran, there are shortcomings in all four cases.

Calling followers of other religions to Islam (dacwa) has mostly been accompanied by one of these three alternatives: to accept Islam, to pay JIZYA, or to enter into a war. Proposing to accept Islam upon to Iranians is reported by various sources. The content of these reports are of two distinctive aspects: the formal and objective aspect of the events, the religious spiritual aspect associated with approaches and insights of the reporters. Different reports of the same event and contradictory ideas in these reports raise some questions: Were the Muslims able to invite the Sassanids forces to accept Islam before any war? What kind of options may have come up regarding the three alternatives? And why the main sources have considered “dacwa” as a main issue? What is the reason for the differences between the reports, and what are the motivations of the contradictory ideas? The present article investigates “dacwa” of Iranians or more precisely of the Sassanids to Islam with the purpose of revealing the difficulties of historical reports.

With the increasing communication between Indian Persians and Iranian Zoroastrians during the Naseri period, Indian Persians sent representatives and established associations among Iranian Zoroastrians, especially Yazd Zoroastrians, with the aim of improving their fellow believers’ status and religious and social affairs  in Iran. The formation of these associations in Yazd, along with the efforts of some Zoroastrian reformers, especially the Persians, caused significant changes in the conditions of the Zoroastrians in this area. This research, with a descriptive and analytical approach and based on library and documentary sources, seeks to answer the main question that what role did Zoroastrian associations in Yazd play in Zoroastrians’ cultural and social life during the Qajar period? The findings indicate that Indian Persians played a significant role in improving the condition of Yazd Zoroastrians during the Qajar era through the establishment of associations such as Akaber association and Naseri association. These associations with the help of the representatives sent by Indian Persians, played a significant role in Yazd Zoroastrians’ social and cultural life in t affaires such as canceling the JIZYA, establishing new schools, and removing injustices from the Zoroastrian minority.

During the reign of the Prophet of Islam, religious minorities, including Christians, Jews, and Magi, were deemed parts of the Islamic community, and their coexistence with Muslims was implied by Quranic orders, as in verses 8 and 9 of Sura al-Mumtaḥ ina, as well as the practice and hadiths of Infallible Shiite Imams, including Amī r al-Mu’ minī n ‘ Alī ’ s letter of Mā lik al-Ashtar in Nahj al-Balā gha, which is a reliable document featuring crucial orders and emphases, such as the observance of social justice as well as compassionate treatment of religious minorities by governmental agents. The Imam points out that religious minorities are obliged to fulfil their duties, such as JIZYA payments, and that they have rights such as political participation and economic activities in the Islamic society, so as to protect the integrity and development of the Islamic government. In this paper, we study texts of Nahj al-Balā gha to examine Imā m ‘ Alī ’ s emphases on the rights of religious minorities.

The issue of the relationship between religion and power is one of the issues that have long been the subject of many contemporary thinkers' questions and ambiguities, among which Abdul Karim Soroush is one of the most famous people. He introduces the language of Islam as the language of power and violence and the prophet as an armed and power-seeking mystic. In order to prove his point of view, Soroush interprets and analyzes the verses of Jihad, the verses of the punishment of criminals in hell, the opening verses and the verse 29 of Tawbah and taking JIZYA from the people of dhimma, citing the verses of the Qur'an, and views it as being consistent with the theory of authoritarianism and violence.   The explanation and re-reading of the narrative evidence of Soroush's point of view has been done with analytical-critical method. The findings of the research show that the narrative evidence of Soroush's point of view does not have the necessary proficiency and his interpretation of the verses is contrary to other verses of the Qur'an, the Muslim way of life, and the opinions of Imamiyyah jurists.