 These conquered people were afforded a limited freedom of religion under the Muslims as dhimmi, protected peoples, but were subject to some legal restrictions.The dhimmi were also required to pay the jizya, or poll tax, and the kharaj or land tax, but were exempt from the tax that Muslims had to pay (Zakaat).Under Arab rule there were different categories of Jizya payers, but their common denominator was the payment of the Jizya as a mark of subjection to Muslim rule in exchange for protection against foreign and internal aggression.