"Aurangzeb was opposed to granting remission in the collection of Jizya, and when requested, he would tell his officer, ‚You are free to grant remissions of revenue of all other kinds; but if you remit any man’s Jizya– which I have succeeded with great difficulty in laying on the infidels, it will be an impious act (bid‘at) and will cause the whole system of collecting the poll-tax to fall into disorder‛. When Tiruz Wang, who had been sent in October 1701 to guard the imperial Base camp at Islampuri on the Bhima river, requested the Emperor for remission of Jizya as an incentive to the Hindu traders to come and colonize the grain market so that copious grain might arrive in the nearby Base camp, Aurangzeb brusquely rejected the suggestion saying that it would amount to ‚upsetting the command in the text of the holy Qur’Án concerning Jizya, which is (chastise them till they pay Jizya with the hand) they are humbled by substituting for it the words ‘they deserve to be excused’. This would be he wrote, ‚thousand stages remote from the perfect wisdom of obedience to the august Shari‘at.‛ He wrote that he would not be deceived by such a ‘worthless idea resulting from immature greed.‛ Only in very rare cases, such as one reported by Ishwar Das, he showed some leniency when he permitted remission of Jizya and other cesses at Hyderabad for one year after his conquest when he was told that the people could not pay this tax on account of poverty and if it was levied, the place would be depopulated."
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Sources
Bhatnagar, V. S. (2020). Emperor Aurangzeb and Destruction of Temples, Conversions and Jizya : (a study largely based on his court bulletins or akhbārāt darbār muʻalla). Sarkar, Aurangzeb, III, p.179; Ishwardas, FutÁhÁt, 111b; AhkÁm-i-‘Àlamgiri, tr. Saarkar in Anecdotes of Aurangzeb, pp.127-28.
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