Narrated `Amr bin Maimun: `Umar (after he was stabbed), instructed (his would-be-successor) saying, "I urge him (i.e. the new Caliph) to take care of those non-Muslims who are under the protection of Allah and His Apostle in that he should observe the convention agreed upon with them, and fight on their behalf (to secure their safety) and he should not over-tax them beyond their capability."
Explanation & Benefits
Maulana Dawood Raz
Hadith Commentary:
"Dhimmis" refers to those non-Muslims who reside within the boundaries of the Islamic government.
In Islam, the life, property, honor, and dignity of all such non-Muslims are to be regarded just like those of Muslims, and if any harm threatens them from any direction, it is the duty of the Islamic government to protect them—even if it requires waging war against their enemies for their defense—and no act of betrayal should be committed against them.
At the end, there is an allusion to jizya (poll tax), that it should only be imposed to the extent that they can willingly bear it.
Source: Sahih Bukhari: Commentary by Maulana Dawood Raz, Page: 3052
Shaykh Abdul Sattar al-Hammad
Hadith Commentary:
A dhimmi is that non-Muslim who, by paying tax, resides within the boundaries of the Islamic government. It is the duty of the Islamic government to protect the dhimmis and not to act treacherously towards them. The requirement to make a bequest in their favor is that, in the case of breaking the covenant, they should not be enslaved. However, Ibn Qasim's position is that in the case of breaking the covenant, they can be enslaved. Imam Bukhari rahimahullah, refuting this view, has established the aforementioned chapter heading. There is consensus among the four Imams (a’immah arba‘ah) that it is not permissible to enslave them; rather, if they are attacked from any side, it is necessary to defend them and fight against their enemies. Furthermore, it is not permitted to act treacherously towards them in any way.
Source: Hidayat al-Qari: Commentary on Sahih Bukhari, Urdu, Page: 3052