He introduced ideas that indirectly challenged the discriminatory taxes imposed by Islamic authorities. For example, Aurangzeb had imposed taxes on non-Muslims that were collected from the Sikhs as well, for example the jizya (poll tax on non-Muslims), pilgrim tax and "Bhaddar" tax – the last being a tax to be paid by anyone following the Hindu ritual of shaving the head after the death of a loved one and cremation. Guru Gobind Singh Ji declared that Khalsa do not need to continue this practice, because "Bhaddar" is not dharam, but a "bharam" (illusion). Not shaving the head also meant not having to pay the taxes by Sikhs who lived in Delhi and other parts of the Mughal Empire. However, the new code of conduct also led to internal disagreements between Sikhs in the 18th century, particularly between the Nanakpanthi and the Khalsa.