Michael G. Morony states that:emergence of protected status and the definition of "jizya" as the poll tax on non-Muslim subjects appears to have been achieved only by the early eighth century. This came as a result of growing suspicions about the loyalty of the non-Muslim population during the second civil war and of the literalist interpretation of the Quran by pious Muslims.Jane Dammen McAuliffe states that "jizya", in early Islamic texts, was an annual tribute expected from non-Muslims, and not a poll tax. Similarly, Thomas Walker Arnold writes that "jizya" originally denoted tribute of any type paid by the non-Muslim subjects of the Arab empire, but that it came later on to be used for the capitation-tax, "as the fiscal system of the new rulers became fixed."