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Jizya is one of the pre-Islamic taxes that have been signed in the Islamic era in accordance with the goals and aspirations of the Islamic society. Non-Muslims living in the Islamic realm (ahl ul-ḏimmah) paid tribute to the Islamic ruler in order to benefit from military immunity and stay their religion. The main question of the research is that the taxation of the tax on the life of the Zoroastrian Iran has laid down? It seems that Jizya has been forced to accept Islam for the obligation and coercion of the ahl ul-ḏimmah. An examination of the historical historical texts shows that the establishment of the Jizya not only did not lead to Zoroastrians to Islam and did not create a special difficulty in their lives, but also made Zoroastrians immune from military and security payments to their religion.It was also shown that the gradual tendency of Zoroastrians to Islam was not a liberation from the tax pressure, but also to obtain better social status and to be absorbed into the dominant Islamic society

Until the rise of the Safavids, Guilan enjoyed relative independence and was governed by local governments. Guilan's local rulers had political and economic relations with governments outside Guilan, especially the Safavids and the Ottomans. Guilan's local governments, especially the Karkiya dynasty, played an important role in the rising to power of the Safavids, so the Safavids were initially tolerant of them. However, after the transfer of the Safavid capital to Qazvin, their political independence, especially their relations with the Ottomans, was not bearable by the Safavids, so Guilan became one of the areas of conflict between the Ottomans and the Safavids. The main question of the present article concerns the why and the how of the conflicts between Ottoman and Safavid governments over Guilan. By examining historical sources and analyzing them, the findings show that the Ottomans and the Safavids were competing for religious dominance in Guilan and dominating economic resources, especially the silk industry and its international trade route until finally with the conquest of Guilan by Shāh Abbās, most people of Guilan inclined to the Twelve Shi'ites, and the economic and commercial interests of Guilan were entirely placed at the disposal of the Safavids.