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The purpose of the jizya tax for the Ahl al-Kitaab is in order to humiliate the Non-Muslims required to pay it (usually Jews and Christians). This is specifically referenced in Qur'an 9:29, which is the only verse in the Qur'an to mention the jizya. A number of Hadiths and Islamic sages have gone on further to say that the Non-Muslim should also be physically struck and/or forced to bow before the Muslim tax collector as a sign of his humiliation.

Qur'an 9:29: (Sahih International): Fight those who do not believe in Allah or in the Last Day and who do not consider unlawful what Allah and His Messenger have made unlawful and who do not adopt the religion of truth [Islam] from those who were given the Scripture - [fight] until they give the jizyah willingly while they are humbled.

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Q: What is the purpose of the Jizya for Ahl al-Kitaab in Islam?
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