People of the Book, or Ahl al-Kitāb (Arabic: أهل الكتاب), is a classification in Islam for the adherents of those religions that are regarded by Muslims as having received a divine revelation from God, generally in the form of a holy scripture. The classification chiefly refers to pre-Islamic Abrahamic religions. In the Quran, they are identified as the Jews, the Christians, the Sabians, and—according to some interpretations—the Zoroastrians. Beginning in the 8th century, this recognition was extended to other groups, such as the Samaritans (who are closely related to the Jews), and, controversially, Hindus, Buddhists, Jains, and Sikhs, among others. In most applications, "People of the Book" is simply used by Muslims to refer to the followers of Judaism and Christianity, with which Islam shares many values, guidelines, and principles.
Historically, in countries and regions following Islamic law, the religious communities that Muslims recognized as People of the Book were subject to a legal status known as dhimmi, meaning that they had the option to pay a special head tax called jizya in exchange for being granted the privilege to practice their faith and govern their community according to the rules and norms of their own religion. Jizya was levied on all mentally and physically capable adult males from these recognized non-Muslim communities. Practitioners of non-recognized religions were not always granted this privilege, although many later Islamic states, particularly those in the Indian subcontinent, amended their laws to extend the application of dhimmi status beyond the originally designated Jewish and Christian communities.