QUL

 Taxation systems have existed since ancient times. There are several references in the Old Testament (e.g., Ezra 4:20). In the New Testament, Jesus allows paying taxes to Caesar (Luke 20:25). Under Islamic rule, all individuals had financial obligations—Muslims paid zakâh (2.5% of their savings) and non-Muslims (ⱬimmîs) were required to pay jizyah (tax for protection from foreign enemies). The jizyah was an average of one dinar (4.25 g of gold) annually. Women, children, the elderly, the clergy, the poor, and those who were unable to work were exempt. Those who opted to join the army were also exempt. Poor ⱬimmîs were supported financially by the state. Muslim rulers refunded the jizyah if they failed to protect their non-Muslim subjects.

 To fully understand this verse we need to bear in mind that Quranic verses are of two types. General verses talk about belief in Allah, good manners, and acts of worship. Specific verses, such as this verse, were revealed in regards to particular situations. This sûrah came at a time when the pagans of Arabia (and their allies) repeatedly violated treaties they had signed with the Prophet (ﷺ). Muslims had to fight for the survival of their newly established state in Medina. So this verse discusses dealing with those who violated their agreements and attacked the Muslims. Offenders were fought, unless they stopped their aggression. If they chose not to accept Islam, they were obligated to pay Jizya-tax.