At-Tawba 9:29

Fight those of the People of the Book who do not believe in Allah and the Last Day, nor do they consider forbidden what Allah and His Messenger have forbidden, nor adopt the religion of truth [i.e., Islam], until they pay the protection tax[25] willingly while they are humbled.

[25] Jizyah: is a tax levied from the people of the Book (Jews and Christians). It is only taken from those who can afford it; to enjoy privileges such as protection, freedom of religion, and fair treatment. Furthermore, they are exempted from military service as well as zakah is not taken from them, which are only due upon Muslims.

Fight against 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 jizyah[466] willingly while they are humbled.

[466] 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.

29. Fight against those who (1) believe not in Allâh, (2) nor in the Last Day, (3) nor forbid that which has been forbidden by Allâh and His Messenger Muhammad (صلى الله عليه وسلم) (4) and those who acknowledge not the religion of truth (i.e. Islâm) among the people of the Scripture (Jews and Christians), until they pay the Jizyah [6] with willing submission, and feel themselves subdued.

[6] (V.9:29) a) See the footnote of (V.2:193)
b) Narrated Abû Hurairah رضي الله عنه : Allâh’s Messenger صلى الله عليه وسلم said, "The Hour will not be established untill you fight against the Jews, and the stone behind which a Jew will be hiding will say, ‘O Muslim! There is a Jew hiding behind me, so kill him’ " (Sahih Al-Bukhâri, Vol. 4, Hadîth No.177)
c) Jizyah a tax levied from the people of the Scriptures (Jews and Christians), who are under the protection of a Muslim government.

Fight against such of those who have been given the Scripture as believe not in Allah nor the Last Day, and forbid not that which Allah hath forbidden by His messenger, and follow not the Religion of Truth, until they pay the tribute readily, being brought low.