"Aurangzeb did this for two reasons: first, because by this time his treasures had begun to shrink owing to expenditure on his campaigns ; secondly, to force the Hindus to become Mahomedans. Many who were unable to pay turned Mahomedans, to obtain relief from the insults of the collectors. ... [Aurangzeb] was of the opinion that he had found in this tax an excellent means of succeeding in converting them, besides thereby replenishing his treasuries greatly..."
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About the Jizya during Aurangzeb's reign. Niccolao Manucci. Quoted from Lal, K. S. (1990). Indian muslims: Who are they.
https://en.wikiquote.org/wiki/Poverty_in_India
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Poverty in India
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