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Dhimmi means commoner or serf. In Christian society, the dhimmi has a social status substantially inferior to nobility. The dhimmi is inferior to, for example, the Byzantine-Roman lords ("nobles") who protect him. In exchange, as mandated by Christian religion, the dhimmi must pay oppressing and crushing taxes to these Byzantine-Roman nobles, and is very inferior to them. When the Caliph defeats these Byzantine-Roman lords, the Quranic provisions mandate that these dhimmis must continue paying these oppressing and crushing taxes to the Caliph.Who are the dhimmah being protected from?
Taxation mandated by religion can never be abolished.
As you know, Christian religion mandates very high and ever-increasing taxes. Hence, Christians will always be held to pay excessive, oppressing, and crushing taxes to whoever is their ruler, i.e. their "Caesar". For a Christian, it is even considered very impolite to question the legitimacy of these taxes, or to refuse to pay them. Doing that is a very serious offense against Christian religion: "Pay to Caesar what belongs to Caesar". Hence, it is utterly forbidden to exempt Christians from their crushing taxation burden, or even to suggest a thing like that. Anybody suggesting a thing like that, commits the mortal sin of heresy against Christian religion. There are only two certainties in their Christian life: death and taxes. The Christian commoners must be duly and incessantly taxed, because that is what they are here for.