The consensus opinion of Muslim scholars justifies the imposition of tribute on non-Muslims who fall under the Muslim rule in terms of the verse 9:29 of the Qur'an. This verse has been thus an important source of the Islamic laws on dhimmis.
Different translations of the verse read as:
SAHIH INTERNATIONAL: Fight those who do not believe in Allah or in the Last Day and who do not consider unlawful what Allah and His Messenger have made unlawful and who do not adopt the religion of truth from those who were given the Scripture - [fight] until they give the jizyah willingly while they are humbled.
MUHSIN KHAN: Fight against those who (1) believe not in Allah, (2) nor in the Last Day, (3) nor forbid that which has been forbidden by Allah and His Messenger (4) and those who acknowledge not the religion of truth (i.e. Islam) among the people of the Scripture (Jews and Christians), until they pay the Jizyah with willing submission, and feel themselves subdued.
PICKTHAL: Fight against such of those who have been given the Scripture as believe not in Allah nor the Last Day, and forbid not that which Allah hath forbidden by His messenger, and follow not the Religion of Truth, until they pay the tribute readily, being brought low.
YUSUF ALI: Fight those who believe not in Allah nor the Last Day, nor hold that forbidden which hath been forbidden by Allah and His Messenger, nor acknowledge the religion of Truth, (even if they are) of the People of the Book, until they pay the Jizya with willing submission, and feel themselves subdued.
SHAKIR: Fight those who do not believe in Allah, nor in the latter day, nor do they prohibit what Allah and His Messenger have prohibited, nor follow the religion of truth, out of those who have been given the Book, until they pay the tax in acknowledgment of superiority and they are in a state of subjection.
DR. GHALI: Fight the ones who do not believe in Allah nor in the Last Day, and do not prohibit whatever Allah and His Messenger have prohibited, and do not practice (Literally: to have as a religion) the religion of Truth-from among the ones to whom the Book was brought-until they give the tax out of hand (i.e., by a ready money payment, or in token of submission) and have been belittled..
Afflictions and the End of the World Bukhari :: Book 9 :: Volume 88 :: Hadith 215
Narrated Sa'id bin Jubair:
'Abdullah bin 'Umar came to us and we hoped that he would narrate to us a good Hadith. But before we asked him, a man got up and said to him, "O Abu 'Abdur-Rahman! Narrate to us about the battles during the time of the afflictions, as Allah says:--And fight them until there is no more afflictions (i.e. no more worshipping of others besides Allah). " (2.193) Ibn 'Umar said (to the man), "Do you know what is meant by afflictions? Let your mother bereave you! Muhammad used to fight against the pagans, for a Muslim was put to trial in his religion (The pagans will either kill him or chain him as a captive) . His fighting was not like your fighting which is carried on for the sake of ruling."
Prophetic Commentary on the Qur'an (Tafseer of the Prophet (pbuh)) Bukhari :: Book 6 :: Volume 60 :: Hadith 40
During the affliction of Ibn Az-Zubair, two men came to Ibn 'Umar and said, "The people are lost, and you are the son of 'Umar, and the companion of the Prophet, so what forbids you from coming out?" He said, "What forbids me is that Allah has prohibited the shedding of my brother's blood." They both said, "Didn't Allah say, And fight then until there is no more affliction? " He said "We fought until there was no more affliction and the worship is for Allah (Alone while you want to fight until there is affliction and until the worship become for other than Allah."Narrated Nafi (through another group of sub-narrators): A man came to Ibn 'Umar and said, "O Abu Abdur Rahman! What made you perform Hajj in one year and Umra in another year and leave the Jihad for Allah' Cause though you know how much Allah recommends it?" Ibn 'Umar replied, "O son of my brother! Islam is founded on five principles, i.e. believe in Allah and His Apostle, the five compulsory prayers, the fasting of the month of Ramadan, the payment of Zakat, and the Hajj to the House (of Allah)." The man said, "O Abu Abdur Rahman! Won't you listen to why Allah has mentioned in His Book: 'If two groups of believers fight each other, then make peace between them, but if one of then transgresses beyond bounds against the other, then you all fight against the one that transgresses. (49.9) and:--" And fight them till there is no more affliction (i.e. no more worshiping of others along with Allah)." Ibn 'Umar said, "We did it, during the lifetime of Allah's Apostle when Islam had only a few followers. A (Muslim) man would be put to trial because of his religion; he would either be killed or tortured. But when the Muslims increased, there was no more afflictions or oppressions."
Prophetic Commentary on the Qur'an (Tafseer of the Prophet (pbuh)) Bukhari :: Book 6 :: Volume 60 :: Hadith 173
Narrated Ibn 'Umar:
That a man came to him (while two groups of Muslims were fighting) and said, "O Abu 'Abdur Rahman! Don't you hear what Allah has mentioned in His Book: And if two groups of believers fight against each other... (49.9) So what prevents you from fighting as Allah has mentioned in His Book?"' Ibn 'Umar said, "O son of my brother! I would rather be blamed for not fighting because of this Verse than to be blamed because of another Verse where Allah says:And whoever kills a believer intentionally... (4.93) Then that man said, "Allah says:-- And fight them until there is no more afflictions (worshipping other besides Allah) and the religion (i.e. worship) will be all for Allah (Alone) (8.39) Ibn 'Umar said, "We did this during the lifetime of Allah's Apostle when the number of Muslims was small, and a (Muslim)man was put to trial because of his religion, the pagans would either kill or chain him; but when the Muslims increased (and Islam spread), there was no persecution."
Allameh Tabatabaei, a prominent contemporary Shia scholar, commenting on a hadith that claims that the above verse has "abrogated" other verses asking for good behaviour toward dhimmis, states that "abrogation" could be understood either in its terminological sense or its literal sense. If "abrogation" is understood in its terminological sense, Muslims should deal with dhimmis strictly in a good and decent manner.