"Jizya was first imposed by Prophet Muhammad, who bade his followers, ‚Tight those who do not profess the True Faith (i.e. Islam) till they pay Jizya with the hand in humility‛. As Sarkar writes, ‚the last two words of this command have been taken by the Muslim commentators to mean that the tax should be levied in a manner humiliating to the tax payer. Hence it was laid down that the zimmÍ must pay the Jizya personally and not through an agent, that he must come on foot, make the payment standing while the Jizya receiver should be seated and with his hand above that of the payer take the money crying out ‘O ZimmÍ, pay the Jizya’."