The Quran

قاتِلُوا الَّذينَ لا يُؤمِنونَ بِاللَّهِ وَلا بِاليَومِ الآخِرِ وَلا يُحَرِّمونَ ما حَرَّمَ اللَّهُ وَرَسولُهُ وَلا يَدينونَ دينَ الحَقِّ مِنَ الَّذينَ أوتُوا الكِتابَ حَتّىٰ يُعطُوا الجِزيَةَ عَن يَدٍ وَهُم صاغِرونَ

(Saheeh International)

Fight those who do not believe in Allāh or in the Last Day and who do not consider unlawful what Allāh and His Messenger have made unlawful and who do not adopt the religion of truth [i.e., Islām] from those who were given the Scripture – [fight] until they give the jizyah¹ willingly while they are humbled.

A tax required of non-Muslims exempting them from military service and entitling them to the protection of the Islāmic state. Concurrently, zakāh is not taken from them, being an obligation only upon Muslims.