In the political and religious practice of Mohammed and the process of Muslim rulers’ expansion and reign，a series of laws and conventions governing the Dhimmi were gradually formed. Through the investigation of Sahifah al—Madinah，the initiation of Dhimmi Systema，the Dhimmied taxation represented by the Jizya tax，Pact of Umar，and the political ecology of the Dhimmi，it shows that the tax and autonomy constitute the main economic and political relations between the Dhimmi and the Muslim in the Middle Ages. The legal and practical status of the Dhimmi in the Islamic world is mainly manifested by the fact that the Dhimmi acquires a certain degree of autonomy through more economic efforts under the condition that their religions and politics are attached to Muslims，namely，the Dhimmi obtains a certain degree of autonomy and even religious freedom through more economic expenditures，although Muslims continue to restrict the religion of the Dhimmi to highlight the dominant position of Islam，seeking to establish a hierarchical relationship between Islam and the religion of the Dhimmi，and ensure that Muslims have absolute control over political power. The relationship between the Dhimmi and Muslims，which began to form in the Muhammad period，has influenced for nearly a thousand years. Until 1856，the Ottoman Reform changed the status of the Dhimmi in the Islamic world，realized the equal status between the Dhimmi and Muslims from the perspective of jurisprudence，and gradually disintegrated the traditional legal and realistic status of the Dhimmi.