Does the Islamic state provide for the needy and the poor among the People of the Book (Ahl al-Dhimmah)?

It is not permissible to give zakat to a disbeliever, unless they are among those whose hearts are to be reconciled, even though there is a difference of opinion among scholars on this matter. Islam has enjoined good treatment of the People of the Book, as the Rightly Guided Caliphs did. Umar ibn al-Khattab and Umar ibn Abd al-Aziz allocated a share from the Muslim treasury for the needy and poor among the People of the Book.