K. S. Lal on Death

"Sri Ram Sharma reproduces Aurangzeb's order about the imposition and collection of Jiziyah dated 26th July, 1696. It says that "Jiziyah lapses on death and on acceptance of Islam". During the course of the year some people used to die and some used to convert, but the amount of Jiziyah for the place remained unaltered. In view of this the first type of payment was disadvantageous to Hindus. The last paragraph of the order reads: "The nonMuslim should himself bring the Jiziyah; if he sends it through his deputy it should not be accepted. At the time of payment the non-Muslim should keep standing, while the chief should keep sitting. The hand of the non-Muslim should be below and that of the chief above it and he should say. 'Make payment of Jiziyah, O! non-Muslim' and should not say, 'O! infidel'." Aurangzeb thus imposed it in the true spirit and letter of the tax."