Chapter 9 Verse 29 is as follows:
Its translation according to me will be as follows.
“And fight against those people from ‘Ahle-Al-Kitab’ (means: provided The Book earlier or People of The Book) who despite having been vouchsafed revelation - are not faithful to The GOD and do not care The Final Judgment Day, and do not consider forbidden that which The GOD and HIS Messenger have forbidden, and do not follow the religion of truth (which The GOD has enjoined upon them), till they pay the exemption tax (Jizyah) with their own accord and act submissively.”
The word Jizyah appears only once in The Holy Qur’an. Those who study the Qur’an know that it is the revelation to the humanity from the Creator of the Universe. They also know that such law enforcing injunctions are for the legislatives of the State governed under the laws laid down by The Qur’an.
The verse says to fight, on ideological grounds, against those people, claiming to follow the revelations earlier than the Qur’an. The Book uses word Ahle-Kitab, (People of the Book), a special term used for the Jews and the Christians as both claim that they follow heavenly revelation, the Torah and the Bible respectively.
By utilizing common sense, one can understand that it is the fight on ideological grounds, not actual war. Literally, warfare is an act of two opposing States and their respective armies who fight on an agenda.
In the times of the Prophet, the Jews were involved in the business of usury, and the Christians were consuming alcohol without any restrain. The Torah and the Bible strictly forbade both the things. There were many other activities against the Godly orders of both the Books.
According to my understanding of the verse, for enjoying all civil rights of the State governed under the laws of the Qur’an, they have to pay Jizyah tax.
The traditions of the Prophet and his immediate followers show that after paying the Jizyah tax, the State should ensure the safety of life, property and civil rights of the taxpayer and his family. If the State is not able to fulfill its responsibility, it has no right to charge the tax. The State will not ask a Jizyah taxpayer to perform voluntary civil, military or any other duty. Jizyah tax will be collected from matured earning male members and not from women, children, aged and disabled persons.
Definitely, the law has the condition. If the subject fulfills the condition, Jizyah will not be charged. Jizyah tax provision is for the People of the Book, and for them there is a condition defining the category. Subjects other than this category will not come under the provision of Jizyah.
How the Muslim rulers treated their subjects in their times is not my issue. I have conveyed my understanding of the verse quoted above.
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