According to an ISIS video posted on the Internet on October 4, 2015, when the town of Qaryatayn, Syria, was taken over by ISIS, the Christians remaining there were required to convert to Islam or pay the jizya poll tax "in submission" and "live as dhimmis in the Islamic State."
Following are excerpts:
"The Media Bureau of Damascus Province"
"[Fight those who do not believe in Allah] until they give the jizya willingly in submission."
Voice of ISIS Member: Praised be Allah, who bestowed His blessings upon His supporters, and granted them victory and the conquest of the town of Qaryatayn. Islamic law has taken over the town, and its inhabitants from among the People of the Book became submissive. Some of the town's Christians converted to Islam, while others chose to sign the dhimma contract and pay the jizya tax. They preferred to live in peace and security under Islamic rule in the Islamic State.
Images of ISIS taking over churches
ISIS Member: Allah said: "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 from those who were given the Scripture. [Fight them] until they give the jizya willingly in submission."
Allah granted His monotheistic servants the conquest of the town of Qaryatayn by force. Some Christians from the town were taken captive, while others fled to the abodes of disbelief, ruled by Bashar the Nusairi and his soldiers. Since they were captured before they sought to sign the dhimma contract and pay the jizya tax, there were four options regarding them: One, for the men to be killed and the women and children to be enslaved. Two, to be exchanged [for prisoners, money, or booty]. Three, to be pardoned [provided they leave the Caliphate]. Four, to pay the jizya and live as dhimmis under the rule of the Caliphate.
The Caliph of the Muslims displayed kindness and generosity, and agreed to accept their jizya tax, and to allow them to live under the rule of the Caliphate as part of the dhimma contract. He also gave the Christians who fled the town an opportunity to return to their homes and fields within a month from the signing of the dhimma contract.
To conclude, this is a message to all the Christians in the East and West, and to America, the defender of the cross: Convert to Islam, and no harm will befall you. But if you refuse, you will have to pay the jizya tax. As our Sheikh Al-'Adnan said: The payment of the jizya is a thousand times less than the Christian investment in the futile war against the Islamic State.