This verse commands the “believers” (v. 28) to fight “those who have been given the Book” – the People of the Book – until they pay an extra tax ( jizya ) and have been humiliated ( ṣāghirūn ).

Describing the People of the Book as those who “do not believe in Allah or the Last Day” seems to clash with what many Jews and Christians would say about themselves. It is true, however, that they do not accept the authority of Islam’s messenger to “forbid” and determine law on God’s behalf, nor do they follow “the religion of truth,” if this expression is exclusive to Islam (see v. 33).

In this verse the enemies are the People of the Book, and they are to be fought until they pay tribute and accept subjection. Otherwise, the reason for fighting is not obvious. There is no indication here that the People of the Book have attacked the Muslims. This and the following verses seem to suggest that the fighting is simply because the Quran accuses Jews and Christians of believing wrongly.

Along with 9.5, Muslim jurists who formulated Islamic Law considered verse 29 to be one of the most important verses for defining the relationship of Muslims to non-Muslims. Muslim scholars know this verse as the “verse of tribute ( jizya ).” The necessity to “pay tribute” was important to the concept of Jewish and Christian dhimmi communities living within Muslim dominions and is even called for today by some Islamist groups.