In return, under the 11-article contract, which was published on the leading ISIS-affiliated jihadi forum Shumoukh Al-Islam, ISIS will protect them and their property, and they will neither be forced to convert nor harmed. The contract adds that anyone violating any of the articles will be treated as a combatant.
The following are the contract's 11 articles:
1. Christians may not build churches, monasteries, or hermitages in the city or in the surrounding areas.
2. They may not show the cross or any of their books in the Muslims' streets or markets, and may not use amplifiers when worshiping or during prayer.
3. They may not make Muslims hear the reciting of their books or the sounds of church bells, which must be rung only inside their churches.
4. They may not carry out any act of aggression against ISIS, such as giving refuge to spies and wanted men. If they come to know of any plot against Muslims, they must report it.
5. They must not perform religious rituals in public.
6. They must respect Muslims and not criticize their religion.
7. Wealthy Christians must pay an annual jizya of four gold dinars; middle-class Christians must pay two gold dinars, and the poor must pay one. Christians must disclose their income, and may split the jizya into two payments.
8. They may not own guns.
9. They may not engage in commercial activity involving pigs or alcohol with Muslims or in Muslim markets, and may not drink alcohol in public.
10. They may maintain their own cemeteries.
11. They must abide by ISIS dress code and commerce guidelines.
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http://www.memrijttm.org/isis-issues-dhimma-contract-for-christians-to-sign-orders-them-to-pay-jizyah.html