Consider the following statements with respect to Jizyah in Delhi Sultanate: 1. Hindu subjects were subjected to Jizyah as a tax paid in lieu of military service by the sultan and armies. 2. Jizyah was separated from land revenue by Alauddin Khilji. 3. Jizyah was imposed on Brahmins, who were earlier exempted, by Firoz Shah Tughlaq. Which of the statements given above are correct? 

• Jizya or Jizyah is a per capita yearly taxation historically levied in the form of financial charge on permanent non-Muslim subjects (dhimmi) of a state governed by Islamic law in order to fund public expenditures of the state, in place of the Zakat and Khums that Muslims are obliged to pay. Hence statement 1 is correct.  The brahamans also remained exempt, though this was not provided for in the Muslim law. This changed in the reign of Firoz Shah Tughlaq where he levied that on brahamans too. Hence statement 3 is correct.   Later, Firoz Shah Tughlaq made Jizyah a separate tax. Hence statement 2 is not correct.