Lecture subject: The Ideology of Jihad, Dhimmitude and Human Rights

In the History of al-Tabari (Ta’rikh al-rusul wa’l-muluk), (The History of al-Tabari (Ta’rikh al rusul wa’l-muluk), ed. by Ehsan Yar-Shater, vol. 12, transl. and ann. by Yohanan Friedman, State University of New York Press, 1992) in the volume describing the conquest of Iraq by the Arab-Muslim armies, we read the recommendation given by Umar b. al-Khattab to the commander of the troops he sent to al-Basrah (636 C.E.).

Umar said:“Summon the people to God; those who respond to your call, accept it from them, (This is to say, accept their conversion as genuine and refrain from fighting them) but those who refuse must pay the poll tax out of humiliation and lowliness. (Qur’an 9:29) If they refuse this, it is the sword without leniency. Fear God with regard to what you have been entrusted.”

Entire article here