Jizya or jizyah (Arabic: جزية‎ ǧizyah IPA: [dʒizja]; Ottoman Turkish: cizye) is a religiously required per capita tax levied by a Muslim state on non-Muslim subjects permanently residing in Muslim lands under Islamic law. Islamic jurists required adult, free, sane males among the dhimma community to pay the jizya while exempting the women, slaves, minors, and the insane, as well as musta'mins (non-Muslim foreigners who only temporarily reside in Muslim lands).