This book is an attempt to examine the question of the historical development of constitutional Islamic religious text of the legal status of non-Muslims in Islam from the beginning of the call of the Prophet up to the modern time. It tracks and explores the nature of the religious foundations of the Dhimma system by shedding light on the constitutional religious texts that played a big role in the establishment of the legal status of non-Muslims in early Islam. This is will be through three sections: The first one, points out to the general framework of the study. The second clarifies concepts as Ahl al-Dhimma and dhimmis by drawing a picture on the development of the concept of Ahl al-Dhimma in Islamic classical fiqh. The third, analyzes the historical development of the foundational texts that determine the status of non-Muslims in early Islam up to modern time.