"As the scholars and divines of the tiiae informed Aurangzib, the books on Muslim Canon Law lay down that the proper method of collecting the jaziya is for the zimmi to pay the tax personally; if he sends the money by the hand of an agent it is to be refused; the taxed person must come on foot and make the payment standing, while the receiver should be seated and after placing his hand above that of the zimmi should take the money and cry out, “‘O, zimmi! pay the commutation money.”’"