At-Tawba 29

Verse 29 of chapter 9 of the Qur'an is notable as dealing with the imposition of tribute (ǧizya) on non-Muslims who have fallen under Muslim rule (the ahl al-ḏimma).

Most Muslim commentators believe this verse was revealed at the time of the expedition to Tabuk to threaten the Christians of Arabia in Syria and those of Rome.

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...The Muslim jurists and exegetes disagree primarily on two issues in regards to the exegesis and legal judgements on this verse.

After mentioning the verse 9:29, al-Shafi’i commented: So Allah protected the blood of those who follow the religion of the People of the Book either by their conversion into Islam (iman) or by their paying the Jizyah from their hands, while feeling themselves humiliated.

[8] After mentioning the diverse array of interpretations, the influential scholar Al-Rāzī (d. 606/1210) quotes an early exegetical authority, Abū Rawq (d. 140/757), who said that this verse was not a unilateral condemnation of all Jews and Christians, but those "who do not heed the prescriptions contained in the Torah and the Gospel, respectively", while the famous Andalusian scholar al-Qurṭubī (d. 671/1273) "did not read into Qur'ān 9:29 a wholesale denunciation of the People of the Book as an undifferentiated collectivity.

Bayhaqi reports that Sayyidina Hudhaifa narrated (hadith):‘When we were returning from Tabuk, I was leading the camel of the Holy Prophet while Ammar was walking behind.